[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-022":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-111-1-土地法與土地相關稅法概要-022","house-111-1-land-tax-law-022",111,1,22,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"遺贈之土地，以遺贈人簽立遺囑當期之公告土地現值為準","申報人逾訂定契約之日起三十日始申報者，以訂約日當期之公告土地現值為準","依法院判決移轉登記者，以法院終局判決日當期之公告土地現值為準","經法院拍賣之土地，以拍定日當期之公告土地現值為準","D",null,"本題考點：土地所有權移轉或設定典權時，申報移轉現值之審核標準，規範於《平均地權條例》第 47-1 條。\n【正解理由】依《平均地權條例》第 47-1 條第一項第五款，經法院拍賣之土地，以拍定日當期之公告土地現值為準；但拍定價額低於公告土地現值者，以拍定價額為準。選項 (D) 所述與該款前段相符，故選 D。\n【逐項排除】\n(A) 錯誤。依《平均地權條例》第 47-1 條第一項第三款，遺贈之土地，以遺贈人「死亡日」當期之公告土地現值為準，並非以遺贈人簽立遺囑當期為準。\n(B) 錯誤。依《平均地權條例》第 47-1 條第一項第二款，申報人逾訂定契約之日起三十日始申報者，以「受理申報機關收件日」當期之公告土地現值為準；以訂約日當期為準者，是同項第一款「於訂定契約之日起三十日內申報」之情形，選項把兩款混為一談。\n(C) 錯誤。依《平均地權條例》第 47-1 條第一項第四款，依法院判決移轉登記者，以「申報人向法院起訴日」當期之公告土地現值為準，並非以法院終局判決日為準。\n(D) 正確。經法院拍賣之土地，以拍定日當期之公告土地現值為準，即《平均地權條例》第 47-1 條第一項第五款前段之明文。\n【記憶點】三十日內看訂約日、逾期看收件日、遺贈看死亡日、判決看起訴日、拍賣看拍定日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-021","徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-020","聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-024","下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-019","依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-025","依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-022",109,"依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",1786689132078]