[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-land-tax-law-003":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-113-1-土地法與土地相關稅法概要-003","house-113-1-land-tax-law-003",113,1,3,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"應檢具切結書，經中央主管機關許可","中央主管機關審核其使用計畫，以合議制方式辦理","私法人取得之房屋，於登記完畢後十年內不得辦理預告登記","許可之文件有效期限為二年","B",null,"本題考點：《平均地權條例》第 79-1 條就私法人買受供住宅使用房屋所設的許可制，包括許可要件、許可文件效期、取得後處分限制與審核組織四個層次。\n【正解理由】依《平均地權條例》第 79-1 條第一項，私法人買受供住宅使用之房屋，應檢具使用計畫，經中央主管機關許可；同條第四項並明定，中央主管機關為審核第一項許可案件，得遴聘（派）專家學者、民間團體及相關機關代表，以合議制方式辦理之。審核的標的即買受人所提出的使用計畫，審核的組織形式即為合議制，兩者與本選項敘述相符，故選 B。\n【逐項排除】\n(A) 錯誤。《平均地權條例》第 79-1 條第一項要求檢具者為使用計畫而非切結書；僅中央主管機關公告免經許可之情形，始不須申請許可。\n(B) 正確。《平均地權條例》第 79-1 條第四項的合議制成員為專家學者、民間團體及相關機關代表，審核對象即同條第一項之使用計畫。\n(C) 錯誤。《平均地權條例》第 79-1 條第三項的管制期間為登記完畢後五年內不得辦理移轉、讓與或預告登記，並非十年，且因強制執行、徵收、法院判決或其他法律規定而移轉或讓與者不在此限。\n(D) 錯誤。《平均地權條例》第 79-1 條第二項明定許可之文件有效期限為一年，不是二年。\n【記憶點】使用計畫換一年效期，合議制把關，登記完畢後五年內不得移轉、讓與或預告登記。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-002","依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-004","依都市計畫法規定，有關主要計畫之核定，下列何者正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-113-1-land-tax-law-001","依平均地權條例規定，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，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-113-1-land-tax-law-005","依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",5,{"webId":42,"stem":43,"number":44,"year":45,"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？",25,112,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-006","依土地徵收條例規定，有關徵收補償費，下列何者正確？",6,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":45,"stem":57,"number":14},"house-112-1-land-tax-law-003","依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-003",109,"土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",1786689131460]