[{"data":1,"prerenderedAt":51},["ShallowReactive",2],{"q-house-105-1-appraisal-028":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","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-105-1-不動產估價概要-028","house-105-1-appraisal-028",105,1,28,"依不動產估價技術規則之規定，林地採成本法估價時，其總費用之計算，何者不是應考量之項目？",{"A":17,"B":18,"C":19,"D":20},"造林費","營運費用","林地改良費","道路開挖費用","B",null,"本題考點：林地採成本法估價時，總費用的法定應考量項目。\n【正解理由】依《不動產估價技術規則》第 92 條，「林地之估價，得視林木之成長情形而分別採取比較法、收益法及成本法估計之。於採成本法估價時，其總費用之計算，應考量造林費、林地改良費及道路開挖費用」。條文所列僅造林費、林地改良費、道路開挖費用三項，營運費用不在其中，故選 B。\n【逐項排除】\n(A) 造林費：為《不動產估價技術規則》第 92 條明列的第一項應考量費用，屬應計入者。\n(B) 營運費用：《不動產估價技術規則》第 92 條並未列入；營運費用出現在同規則第 38 條，是收益法推算總費用時，勘估標的為營運性不動產者才加計的項目，與林地成本法的總費用無涉，為本題所問者。\n(C) 林地改良費：為《不動產估價技術規則》第 92 條明列的第二項應考量費用，屬應計入者。\n(D) 道路開挖費用：為《不動產估價技術規則》第 92 條明列的第三項應考量費用，林地開發須開闢作業道路，屬應計入者。\n【記憶點】林地成本法三費用是造林、改良、開路；營運費用只在收益法碰上營運性不動產時才加計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-027","有關不動產租金之估計，以估計勘估標的之何種租金為原則？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-029","資本利息年利率為 2%，土地價值：建物價值= 6：4，開發年數 3 年，資本利息綜合利率為：",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-026","有一不動產每月租金 5000 元，押金 2 個月，押金存款年利率 5%，請計算其一年實質租金。",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-030","不動產估價技術規則有關耐用年數之敘述，下列何者最為正確？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-025","有關市地重劃估價的敘述，下列何者錯誤？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-031","依不動產估價技術規則之規定，下列何者非屬不動產估價師公會全國聯合會公告之項目？",31,[],1786689130994]