[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-011":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-110-1-土地法與土地相關稅法概要-011","house-110-1-land-tax-law-011",110,1,11,"下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"處一年以下有期徒刑，並得併科五千元以下罰金","處三年以下有期徒刑，並得併科七千元以下罰金","處一年以下有期徒刑，並得併科八千元以下罰金","處三年以下有期徒刑，並得併科一萬元以下罰金","B",null,"本題考點：《平均地權條例》罰則章對「以經營土地買賣，違背土地法律，從事土地壟斷、投機」行為所定的刑度與罰金上限。\n【正解理由】依《平均地權條例》第 83 條，「以經營土地買賣，違背土地法律，從事土地壟斷、投機者，處三年以下有期徒刑，並得併科七千元以下罰金」。本條的處罰有兩個數字要一起記住：自由刑上限是三年以下有期徒刑，罰金上限是七千元以下；且罰金採「並得併科」的寫法，是附隨於自由刑的附加處罰，故選 B。\n【逐項排除】\n(A) 自由刑寫成一年以下、罰金寫成五千元以下，兩個數額都不是第 83 條所定的內容，屬錯誤敘述。\n(B) 三年以下有期徒刑並得併科七千元以下罰金，與該條文字相符，為正確敘述。\n(C) 自由刑一年以下與該條的三年以下不符，罰金八千元以下也不是該條所定的上限。\n(D) 自由刑三年以下雖與該條相同，但罰金上限寫成一萬元以下，高於該條所定的七千元以下，仍為錯誤敘述。\n【記憶點】土地壟斷、投機記「三年徒刑、七千罰金」，刑期與罰金兩個數字缺一不可。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-010","依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-012","拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-009","有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-013","依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-008","平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-014","依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-011",114,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-011",109,"關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",1786689132202]