[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-037":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-105-1-土地法與土地相關稅法概要-037","house-105-1-land-tax-law-037",105,1,37,"甲未依法繳納契稅，請問目前應移送何處強制執行？",{"A":17,"B":18,"C":19,"D":20},"普通法院","行政法院","法務部行政執行署所屬行政執行分署","財政部國有財產署","C",null,"本題考點：契稅逾期未繳時之強制執行機關，即公法上金錢給付義務由何機關執行。\n【正解理由】《契稅條例》第 25 條規定，納稅義務人不依規定期限繳納稅款者，每逾二日加徵應納稅額百分之一之滯納金，逾期三十日仍不繳納稅款及滯納金或前條之怠報金者，移送法院強制執行。惟公法上金錢給付義務之強制執行，現由法務部行政執行署所屬行政執行分署辦理，此在地方稅法制中已有明文：《土地稅法》第 53 條第一項即規定，未於稅單所載限繳日期內繳清應納稅款者，每逾二日按滯納數額加徵百分之一滯納金，逾三十日仍未繳納者，移送法務部行政執行署所屬行政執行分署強制執行。故選 C。\n【逐項排除】\n(A) 敘述錯誤。普通法院掌理民事、刑事審判與民事強制執行，欠繳契稅屬公法上金錢給付義務，並非由普通法院執行。\n(B) 敘述錯誤。行政法院為行政訴訟之審判機關，職司裁判而不辦理稅捐之強制執行，本項將審判機關與執行機關混為一談。\n(C) 敘述正確。法務部行政執行署所屬行政執行分署為公法上金錢給付義務之執行機關，欠繳之契稅、土地稅等均由其強制執行。\n(D) 敘述錯誤。財政部國有財產署掌理國有財產之管理、處分等事項，並無強制執行欠稅之權限。\n【記憶點】欠稅逾三十日，送的是行政執行分署，不是法院。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-036","有關土地徵收補償之性質，下列何者正確？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-038","依平均地權條例規定，為避免私人壟斷，應對私有土地面積有最高額之限制。其相關限制內容，下列何者正確？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-035","關於優先購買權之種類與效力，依土地法第 104 條規定，下列何者正確？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-039","甲有 A 地一筆，並將 A 地出賣給乙，約定由乙負擔以應辦理所有權移轉登記日當期之公告土地現值計算之土地增值稅；但甲遲延辦理 A 地所有權移轉登記，致乙多繳稅額。下列敘述何者正確？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-034","甲、乙、丙、丁、戊、己等六人分別共有 A 地，其中的甲、乙、丙、丁將 A 地全部出賣給戊。依近年最高法院判決見解，下列敘述何者正確？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-040","關於地用與徵收的敘述，下列何者正確？",40,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-037",106,"都市計畫發布實施後，應依何法之規定，實施建築管理？",1786689133877]