[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-008":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-008","house-106-1-land-tax-law-008",106,1,8,"下列有關都市計畫主要計畫之擬定及核定程序規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"主要計畫擬定後，應先送由該管政府或鄉、鎮、縣轄市都市計畫委員會審議","縣政府所在地及縣轄市之主要計畫由內政部核定","地方政府於接到主要計畫核定公文之日起 30 日內，應將主要計畫書、圖發布實施","主要計畫經該管政府都市計畫委員會審議後，應公開展覽 30 天及舉行說明會","D",null,"本題考點：都市計畫主要計畫從擬定、公開展覽、委員會審議到核定發布的程序先後順序。\n【正解理由】依《都市計畫法》第 19 條第一項，主要計畫擬定後，送該管政府都市計畫委員會審議前，應於各該直轄市、縣（市）（局）政府及鄉、鎮、縣轄市公所公開展覽三十天及舉行說明會，並將公開展覽及說明會之日期及地點登報周知。公開展覽與說明會位於委員會審議之前，本選項寫成審議後，與條文所定時序相反，故選 D。\n【逐項排除】\n(A) 依《都市計畫法》第 18 條，主要計畫擬定後應先送由該管政府或鄉、鎮、縣轄市都市計畫委員會審議，敘述正確。\n(B) 依《都市計畫法》第 20 條第一項第三款，縣政府所在地及縣轄市之主要計畫由內政部核定，敘述正確。\n(C) 依《都市計畫法》第 21 條第一項，當地政府應於接到核定或備案公文之日起三十日內，將主要計畫書及主要計畫圖發布實施，敘述正確。\n(D) 公開展覽三十天及舉行說明會，依《都市計畫法》第 19 條第一項應在都市計畫委員會審議前辦理，本項時序寫反，為錯誤敘述。\n【記憶點】展覽說明在前、委員會審議在後，核定或備案到發布實施是三十日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-007","依 105 年 1 月 1 日起實施的房地合一所得稅制規定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在 2 年以下之房屋、土地者，其稅率為何？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-009","依土地法規定，公有土地之撥用程序為何？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-006","依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-010","下列何者不符合申請自用住宅用地之土地增值稅稅率規定？",10,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",1786689133105]