[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-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-112-1-土地法與土地相關稅法概要-011","house-112-1-land-tax-law-011",112,1,11,"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？",{"A":17,"B":18,"C":19,"D":20},"以其重劃前原有面積按原位置評定重劃後地價發給現金補償","以其重劃前原有面積按原位置評定重劃前地價發給現金補償","以其應分配權利面積，按重劃後分配位置之評定重劃後地價予以計算補償","以其應分配權利面積，按重劃後分配位置之評定重劃前地價予以計算補償","C",null,"本題考點：市地重劃分配時，土地所有權人放棄分配改領現金補償，補償額究竟以哪一個面積、哪一個時點的地價計算。\n【正解理由】市地重劃現金補償的母法依據為《平均地權條例》第 60-1 條第一項：「重劃區內之土地扣除前條規定折價抵付共同負擔之土地後，其餘土地仍依各宗土地地價數額比例分配與原土地所有權人。但應分配土地之一部或全部因未達最小分配面積標準，不能分配土地者，得以現金補償之。」可見現金補償是「應分配而未分配土地」的替代給付，計算標的為應分配之權利面積，而非重劃前原有面積；重劃後既已重新規定地界並評定重劃後地價，補償即按重劃後分配位置之評定重劃後地價計算。《市地重劃實施辦法》就本題所稱已達最小分配面積標準二分之一、經按最小分配面積標準分配後再申請放棄改領現金者，採同一計算方式。故選 C。\n【逐項排除】\n(A) 面積基準錯誤，重劃前原有面積尚未扣除折價抵付共同負擔之土地，不等於重劃後之應分配權利面積。\n(B) 面積與地價兩個基準都錯，既取重劃前原有面積，地價又採重劃前，完全未反映重劃分配結果。\n(C) 面積取應分配之權利面積、地價取重劃後分配位置之評定重劃後地價，與現金補償替代土地分配的性質相符。\n(D) 面積基準正確，錯在地價時點，重劃後分配位置之地價既已評定，補償計算不再回頭採用重劃前地價。\n【記憶點】改領現金，面積算「應分配權利面積」，地價算「重劃後」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-010","依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-012","以下關於契稅之敘述，何者正確？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-009","依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-013","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？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-008","依土地法規定，有關繼承登記，下列何者正確？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-014","已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",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-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":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-011",110,"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？",{"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？",1786689131756]