[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-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-114-1-土地法與土地相關稅法概要-008","house-114-1-land-tax-law-008",114,1,8,"下列有關公有土地撥用之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"無論國有或地方有之土地均有撥用的可能","公有土地撥用需經財政部國有財產署核准","各級政府機關有使用公有土地之需求均得申請撥用公有土地","公有土地之撥用以無償為原則","B",null,"本題考點：公有土地撥用的核准機關與適用範圍。\n【正解理由】依《土地法》第 26 條，各級政府機關需用公有土地時，應商同該管直轄市或縣（市）政府層請行政院核准撥用。核准權在行政院，(B) 把核准機關寫成財政部國有財產署，與該條所定程序不符，故選 B。\n【逐項排除】\n(A) 依《土地法》第 4 條，公有土地為國有土地、直轄市有土地、縣（市）有土地或鄉（鎮、市）有之土地；同法第 26 條所稱公有土地並未限於國有，故國有或地方有均有撥用可能，敘述正確。\n(B) 《土地法》第 26 條所定核准機關為行政院，程序上須先商同該管直轄市或縣（市）政府再層請核准，並非由財政部國有財產署核准，是應選的錯誤敘述。\n(C) 《土地法》第 26 條以「各級政府機關需用公有土地時」為適用前提，未區分中央或地方機關，敘述正確。\n(D) 撥用有償或無償，依政府財產管理法令定之；《平均地權條例》第 11 條第三項即就「為無償撥用者」另定補償費用由需地機關負擔，可見無償撥用是條文所預設的情形，本項敘述並非本題所指的錯誤者。\n【記憶點】撥用三步驟：政府機關需用、商同該管地方政府、層請行政院核准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-007","依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-009","區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",9,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-010","土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-011","依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"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？",1786689131296]