[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-022":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-022","house-114-1-land-tax-law-022",114,1,22,"下列何者並非土地法中的農作改良物？",{"A":17,"B":18,"C":19,"D":20},"置於農地上的盆栽","附著於農地上的芒果樹","農田的灌溉設施","農地上所施加的肥料","A",null,"本題考點：《土地法》土地改良物之分類與農作改良物之定義，關鍵在「附著於土地」這個要件。\n【正解理由】依《土地法》第 5 條，土地改良物分為建築改良物及農作改良物二種；附著於土地之建築物或工事，為建築改良物，附著於土地之農作物及其他植物與水利土壤之改良，為農作改良物。是否為農作改良物，須以附著於土地為前提。置於農地上的盆栽僅係放置於地面，植物附著於盆器而非附著於土地本身，可隨時搬移，欠缺附著性，非屬農作改良物，故選 A。\n【逐項排除】\n(A) 盆栽只是「置於」農地上，未與土地結合，不符《土地法》第 5 條「附著於土地」之要件，不是農作改良物，本項即為官方答案。\n(B) 芒果樹以根系附著於農地，屬附著於土地之農作物及其他植物，是農作改良物。\n(C) 農田之灌溉設施屬《土地法》第 5 條所稱「水利之改良」，附著於農地而供農業使用，是農作改良物。\n(D) 施加於農地之肥料已與土壤結合，屬《土地法》第 5 條所稱「土壤之改良」，是農作改良物。\n【記憶點】農作改良物＝附著於土地的農作物、植物加上水利與土壤之改良；擺著就能整盆搬走的盆栽不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-023","依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",23,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-024","依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-019","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？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-025","政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-022",109,"依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",1786689131408]