[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-006":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-006","house-113-1-land-tax-law-006",113,1,6,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"在都市計畫區內之公共設施保留地，應按照徵收當期之市價補償其地價","徵收補償之地價，由不動產估價師評定之","建築改良物之補償費，按徵收當時該建築改良物之重置價格估定之","農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在一年以內者，按成熟時之孳息估定之","D",null,"本題考點：《土地徵收條例》第 30 條與第 31 條的徵收補償估價標準，重點在地價由誰評定、建築改良物與農作改良物各按什麼價格估定。\n【正解理由】依《土地徵收條例》第 31 條第二項，農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在一年以內者，按成熟時之孳息估定之；其逾一年者，按其種植及培育費用，並參酌現值估定之。本選項所述正是一年以內的處理方式，與條文文字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《土地徵收條例》第 30 條第一項規定，在都市計畫區內之公共設施保留地，應按毗鄰非公共設施保留地之平均市價補償其地價；按徵收當期之市價補償者，是公共設施保留地以外的被徵收土地。\n(B) 錯誤。《土地徵收條例》第 30 條第二項規定市價由直轄市、縣（市）主管機關提交地價評議委員會評定之，評定主體是地價評議委員會。\n(C) 錯誤。《土地徵收條例》第 31 條第一項規定建築改良物之補償費，按徵收當時該建築改良物之重建價格估定之，用語是重建價格。\n(D) 正確。《土地徵收條例》第 31 條第二項以一年為分界，一年以內按成熟時之孳息估定，本選項即前段之規定。\n【記憶點】土地按市價、公共設施保留地按毗鄰平均市價、房屋按重建價格、農作物以一年為界。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-009","依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-006",109,"依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",1786689131492]