[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-019":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-019","house-114-1-land-tax-law-019",114,1,19,"依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"國土功能分區之劃設","國土保育地區或海洋資源地區之使用許可、許可變更及廢止之核定","農業發展地區及城鄉發展地區之使用許可、許可變更及廢止之核定","直轄市、縣（市）國土計畫之擬訂、公告、變更及執行","B",null,"本題考點：《國土計畫法》中央主管機關與直轄市、縣（市）主管機關的權責分工。\n【正解理由】依《國土計畫法》關於主管機關職掌劃分的規定，中央主管機關掌理全國國土計畫之擬訂、公告、變更及實施，並保留對國土保育地區與海洋資源地區這兩類保育性質最強的功能分區，其使用許可、許可變更及廢止之核定權；農業發展地區與城鄉發展地區的使用許可核定，以及直轄市、縣（市）國土計畫的擬訂與執行，則屬地方主管機關職掌。選項所述之國土保育地區或海洋資源地區使用許可、許可變更及廢止之核定，正是中央保留事項，故選 B。\n【逐項排除】\n(A) 國土功能分區及其分類的劃設，係由直轄市、縣（市）主管機關於國土功能分區圖中辦理，中央負責的是全國國土計畫與分區劃設原則，非逐案劃設。\n(B) 正確。國土保育地區與海洋資源地區涉及全國性生態與海域資源，其使用許可、許可變更及廢止之核定由中央主管機關為之。\n(C) 農業發展地區及城鄉發展地區之使用許可、許可變更及廢止之核定，屬直轄市、縣（市）主管機關辦理事項，不由中央核定。\n(D) 直轄市、縣（市）國土計畫之擬訂、公告、變更及執行，本即由該直轄市、縣（市）主管機關辦理，中央僅居審議核定地位。\n【記憶點】保育與海洋歸中央，農業與城鄉歸地方。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-018","依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-020","有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-017","依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-021","依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-016","依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-022","下列何者並非土地法中的農作改良物？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-019",113,"依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-019",112,"依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-019",111,"依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-019",110,"依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-019",109,"依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",1786689131386]