[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-009":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-009","house-106-1-land-tax-law-009",106,1,9,"依土地法規定，公有土地之撥用程序為何？",{"A":17,"B":18,"C":19,"D":20},"各級政府機關需用公有土地時，應商同該管直轄市或縣（市）民意機關層請行政院核准撥用","各級政府機關需用公有土地時，應商同該管直轄市或縣（市）政府層請行政院核准撥用","各級政府機關需用公有土地時，應商同該管直轄市或縣（市）民意機關層請內政部核准撥用","各級政府機關需用公有土地時，應商同該管直轄市或縣（市）政府層請內政部核准撥用","B",null,"本題考點：《土地法》所定公有土地撥用的商同對象與核准機關，兩個要素都不能錯。\n【正解理由】依《土地法》第 26 條，各級政府機關需用公有土地時，應商同該管直轄市或縣（市）政府層請行政院核准撥用。商同對象是該管直轄市或縣（市）政府，核准機關是行政院，故選 B。\n【逐項排除】\n(A) 商同民意機關、層請行政院核准：核准機關雖然正確，但商同對象與《土地法》第 26 條所定的該管直轄市或縣（市）政府不符。\n(B) 商同該管直轄市或縣（市）政府、層請行政院核准：與《土地法》第 26 條文字完全相符，本項正確。\n(C) 商同民意機關、層請內政部核准：商同對象與核准機關均與《土地法》第 26 條不合。\n(D) 商同該管直轄市或縣（市）政府、層請內政部核准：商同對象正確，但《土地法》第 26 條所定核准機關是行政院，不是內政部。\n【記憶點】撥用是商同縣市政府、層請行政院；要民意機關同意的是公有土地的處分、設定負擔或逾十年租賃。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-008","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？",8,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-012","下列何者是土地增值稅的課稅基礎？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-009",114,"區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-009",113,"依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-009",112,"依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-009",111,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-009",110,"有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",1786689133111]