[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-005":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-005","house-113-1-land-tax-law-005",113,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"撤銷或廢止徵收，由需用土地人向中央主管機關申請之","在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由該管直轄市或縣（市）政府列管","依徵收計畫開始使用前，開發方式改變，應廢止徵收","因作業錯誤，致原徵收之土地不在工程用地範圍內，應撤銷徵收","B",null,"本題考點：《土地徵收條例》第 49 條撤銷徵收與廢止徵收的法定事由，以及未完成使用前興辦事業計畫的年度檢討由誰列管。\n【正解理由】依《土地徵收條例》第 49 條第一項，已公告徵收之土地，需用土地人應切實按核准計畫及所定期限使用；在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由其上級事業主管機關列管。列管者是需用土地人的上級事業主管機關，不是該管直轄市或縣（市）政府，本選項與條文不符，故選 B。\n【逐項排除】\n(A) 敘述正確。《土地徵收條例》第 50 條第一項明定撤銷或廢止徵收，由需用土地人向中央主管機關申請之。\n(B) 敘述錯誤，為本題所要選出者。《土地徵收條例》第 49 條第一項所定的列管機關是需用土地人之上級事業主管機關。\n(C) 敘述正確。《土地徵收條例》第 49 條第二項第二款規定，依徵收計畫開始使用前，興辦之事業改變、興辦事業計畫經註銷、開發方式改變或取得方式改變者，應廢止徵收。\n(D) 敘述正確。《土地徵收條例》第 49 條第一項第一款規定，因作業錯誤致原徵收之土地不在工程用地範圍內者，應辦理撤銷徵收。\n【記憶點】撤銷處理自始的瑕疵，廢止處理事後的變動，年度檢討由上級事業主管機關列管。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-003","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？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-007","依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",7,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-008","依土地徵收條例規定，有關徵收之程序，下列何者正確？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-005",109,"依平均地權條例規定，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理市地重劃，下列對獎勵土地所有權人辦理市地重劃之敘述，何者錯誤？",1786689131480]