[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-002":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-106-1-土地法與土地相關稅法概要-002","house-106-1-land-tax-law-002",106,1,2,"區段徵收之抵價地總面積，以徵收總面積百分之多少為原則？",{"A":17,"B":18,"C":19,"D":20},"50","45","40","30","A",null,"本題考點：區段徵收以抵價地折算抵付地價補償時，抵價地總面積占徵收總面積的法定比例。\n【正解理由】依《土地徵收條例》第 39 條第二項，「抵價地總面積，以徵收總面積百分之五十為原則。因情況特殊，經上級主管機關核准者，不在此限。但不得少於百分之四十。曾經農地重劃者，該重劃地區部分不得少於百分之四十五」；《平均地權條例》第 54 條第一項亦定「抵價地總面積，以徵收總面積百分之五十為原則」。條文所稱原則值即百分之五十，故選 A。\n【逐項排除】\n(A) 50：與《土地徵收條例》第 39 條第二項及《平均地權條例》第 54 條第一項所定原則比例相符，本項正確。\n(B) 45：《土地徵收條例》第 39 條第二項所定「曾經農地重劃者，該重劃地區部分」的下限，適用範圍限於重劃地區，不是全案原則值。\n(C) 40：《土地徵收條例》第 39 條第二項但書所定情況特殊經上級主管機關核准後仍不得低於的底限，性質是例外下限而非原則。\n(D) 30：《土地徵收條例》第 39 條與《平均地權條例》第 54 條均無此比例。\n【記憶點】原則五成，核准可降但不低於四成，農地重劃地區部分不低於四成五。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-106-1-land-tax-law-001","關於免於課徵之規定，下列規定何者錯誤？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,{"webId":34,"stem":35,"number":36,"year":37,"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？",40,105,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-004","區段徵收之土地，領回抵價地後第一次移轉，應課徵土地增值稅時，原地價應如何認定？",4,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-005","建築物於建造完成前，因何種原因而變更起造人名義，並取得使用執照者，應申報繳納契稅？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-002",114,"甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-002",113,"依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-002",112,"關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-002",111,"下列有關共有不動產處分等之敘述，何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",1786689133033]