[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-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-114-1-土地法與土地相關稅法概要-003","house-114-1-land-tax-law-003",114,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"聽證","說明會","公聽會","陳述意見","A",null,"本題考點：特定農業區農牧用地經行政院核定為重大建設而辦理徵收，發生爭議時應踐行的民眾參與程序。\n【正解理由】依《土地徵收條例》第 3-1 條第四項，特定農業區農牧用地除零星夾雜難以避免者外不得徵收，但經行政院核定之重大建設所需者不在此限；而《土地徵收條例》第 10 條第三項明定「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」。題目情境正是核定為重大建設、所有權人經說明後仍有異議，故選 A。\n【逐項排除】\n(A) 聽證為《土地徵收條例》第 10 條第三項就此一情形所定的程序，係爭議發生後的正式程序，程序密度最高。\n(B) 說明會見於《土地徵收條例》第 10 條第二項但書，是可替代公聽會的事前程序，並非爭議發生後應辦理者。\n(C) 公聽會依《土地徵收條例》第 10 條第二項，是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者，性質為事前聽取土地所有權人及利害關係人意見。\n(D) 陳述意見在《土地徵收條例》第 13-1 條第一項第五款，只是徵收計畫書應記載的事項之一，並非本題所問的民眾參與方式。\n【記憶點】特定農業區＋行政院核定重大建設＋仍有爭議，程序就從公聽會升級為聽證。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-002","甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-004","依土地稅法之規定，一般地價稅的基本稅率為多少？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-114-1-land-tax-law-001","因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-114-1-land-tax-law-005","下列關於房屋稅納稅義務人的認定，何者錯誤？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"house-113-1-land-tax-law-025","依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",25,113,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-006","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？",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"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？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-003",112,"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？",1786689131241]