[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-013":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-013","house-110-1-land-tax-law-013",110,1,13,"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？",{"A":17,"B":18,"C":19,"D":20},"市價","重置價格","重建價格","房屋評定現值","C",null,"本題考點：《土地徵收條例》對建築改良物補償費的估定基準。\n【正解理由】依《土地徵收條例》第 31 條第一項，「建築改良物之補償費，按徵收當時該建築改良物之重建價格估定之」。條文用的字是重建價格，時點是徵收當時；同條第三項並規定建築改良物之補償費由直轄市或縣（市）主管機關會同有關機關估定，查估基準由中央主管機關定之，故選 C。\n【逐項排除】\n(A) 市價是土地地價的補償基準，《土地徵收條例》第 30 條第一項規定被徵收之土地按照徵收當期之市價補償其地價，並非建築改良物的估定基準。\n(B) 重置價格與條文用語的重建價格只差一個字，但該條寫的是重建價格，選項的用語與條文不符。\n(C) 重建價格與《土地徵收條例》第 31 條第一項的文字相符，為正確答案。\n(D) 房屋評定現值是《所得稅法》第 14-4 條計算房地交易所得時，繼承或受贈取得者用來減除的價值基準，不是徵收補償建物的估定標準。\n【記憶點】徵收補償一句話分家：土地看市價，建物看重建價格，農作改良物看孳息或種植培育費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-011","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？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-015","土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",15,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-016","私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-013",113,"都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-013",112,"依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-013",111,"依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-013",109,"關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",1786689132220]