[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-land-tax-law-023":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-023","house-111-1-land-tax-law-023",111,1,23,"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？",{"A":17,"B":18,"C":19,"D":20},"原廣場、綠地、停車場、零售市場地","原公有道路、溝渠、河川及未登記地","原兒童遊樂場、鄰里公園、國民小學、國民中學地","原國有地、學產地、直轄市縣（市）有地、鄉鎮（市）有地","B",null,"本題考點：市地重劃區內公共設施用地之負擔與抵充，規範於《平均地權條例》第 60 條。\n【正解理由】依《平均地權條例》第 60 條第一項，實施市地重劃時，重劃區內供公共使用之道路、溝渠、兒童遊樂場、鄰里公園、廣場、綠地、國民小學、國民中學、停車場、零售市場等十項用地，除以「原公有道路、溝渠、河川及未登記地」等四項土地抵充外，其不足土地及工程費用、重劃費用與貸款利息，由參加重劃土地所有權人按其土地受益比例共同負擔。應優先抵充之土地即原公有道路、溝渠、河川及未登記地，故選 B。\n【逐項排除】\n(A) 錯誤。廣場、綠地、停車場、零售市場屬於受抵充之「十項用地」本身，是需要供給用地的一方，不是抵充的來源。\n(B) 正確。原公有道路、溝渠、河川及未登記地，即《平均地權條例》第 60 條第一項明列之四項抵充土地。\n(C) 錯誤。兒童遊樂場、鄰里公園、國民小學、國民中學同屬十項公共設施用地，為被供給之對象而非抵充之財源。\n(D) 錯誤。國有地、學產地、直轄市縣（市）有地、鄉鎮（市）有地並非《平均地權條例》第 60 條第一項所列之抵充土地；同條第二項僅規定未列為共同負擔之其他公共設施用地，於土地交換分配時應以該重劃地區之公有土地「優先指配」，指配與抵充是兩個不同的機制。\n【記憶點】十項用地的缺口，先拿原公有道路、溝渠、河川、未登記地四項來抵充。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-022","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？",22,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"house-112-1-land-tax-law-001","都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",112,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":49,"stem":61,"number":14},"house-112-1-land-tax-law-023","依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-023",110,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-023",109,"依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",1786689132086]