[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-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-112-1-土地法與土地相關稅法概要-022","house-112-1-land-tax-law-022",112,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"五百分之一","一千分之一","一萬分之一","一萬五千分之一","C",null,"本題考點：《都市計畫法》市鎮計畫主要計畫圖之比例尺下限。\n【正解理由】依《都市計畫法》第 15 條第二項，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，其比例尺不得小於一萬分之一，選項中與條文相符者為一萬分之一，故選 C。\n【逐項排除】\n(A) 錯誤。五百分之一並非《都市計畫法》第 15 條第二項所定主要計畫圖之標準，該項明定之下限為一萬分之一。\n(B) 錯誤。一千分之一也不是主要計畫圖之法定比例尺；容易與之混淆的是細部計畫圖，依《都市計畫法》第 22 條第二項，細部計畫圖比例尺不得小於一千二百分之一，與一千分之一亦不相同。\n(C) 正確。《都市計畫法》第 15 條第二項明定主要計畫圖比例尺不得小於一萬分之一；同項並規定實施進度以五年為一期，最長不得超過二十五年。\n(D) 錯誤。一萬五千分之一小於一萬分之一，不符《都市計畫法》第 15 條第二項「不得小於一萬分之一」之要求，非法定數字。\n【記憶點】主要計畫圖一萬分之一、細部計畫圖一千二百分之一，兩個比例尺分開記，別被一千分之一誘導。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-021","依平均地權條例規定，對私有空地之處置，下列何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"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？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-020","依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-024","依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-019","依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-025","有關土地利用計畫之通盤檢討相關規定，下列何者正確？",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-111-1-land-tax-law-022",111,"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？",{"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？",1786689131857]