[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-008":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-008","house-113-1-land-tax-law-008",113,1,8,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"特定農業區經行政院核定為重大建設須辦理徵收者，應依行政程序法舉行聽證","需用土地人於事業計畫報請目的事業主管機關許可後，應舉行公聽會","協議價購時，依其他法律規定有優先購買權者，無優先購買權之適用","需用土地人於所有權人拒絕參與協議或經開會未能達成協議時，則改申請徵收","C",null,"本題考點：《土地徵收條例》第 10 條與第 11 條所定的徵收前置程序，包括公聽會、聽證與協議價購的時點與要件。\n【正解理由】依《土地徵收條例》第 11 條第三項，第一項協議價購，依其他法律規定有優先購買權者，無優先購買權之適用。協議價購是需用土地人取得土地的先行程序，法律明文排除優先購買權於此階段行使，本選項與條文一致，故選 C。\n【逐項排除】\n(A) 錯誤。《土地徵收條例》第 10 條第三項規定特定農業區經行政院核定為重大建設須辦理徵收者，若有爭議，應依行政程序法舉行聽證，本選項漏掉「若有爭議」這個要件。\n(B) 錯誤。《土地徵收條例》第 10 條第二項規定需用土地人於事業計畫報請目的事業主管機關許可前應舉行公聽會，是許可前而非許可後，且設有機密性國防事業或已舉行公聽會、說明會之但書。\n(C) 正確。《土地徵收條例》第 11 條第三項明定協議價購時，依其他法律規定有優先購買權者，無優先購買權之適用。\n(D) 錯誤。《土地徵收條例》第 11 條第一項規定所有權人拒絕參與協議或經開會未能達成協議，且無法以其他方式取得者，始得申請徵收，本選項漏掉「無法以其他方式取得」這個要件。\n【記憶點】公聽會在許可前、協議價購在申請前、有爭議才聽證，協議價購階段不適用優先購買權。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-010","依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-011","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？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-008",109,"關於規定地價，依平均地權條例之規定，下列敘述何者正確？",1786689131511]