[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-013":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-013","house-106-1-land-tax-law-013",106,1,13,"下列有關規定地價之規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"規定地價後，每 2 年重新規定地價一次。但必要時得延長之。重新規定地價者，亦同。","舉辦規定地價或重新規定地價時，土地所有權人未於公告期間申報地價者，以公告地價 80%為其申報地價","已規定地價之土地，應按申報地價，依法徵收地價稅","直轄市或縣（市）主管機關為辦理規定地價，應分區調查最近 2 年之土地買賣價格或收益價格","D",null,"本題考點：《平均地權條例》規定地價與重新規定地價的法定程序，尤其是地價調查的年期。\n【正解理由】依《平均地權條例》第 15 條，直轄市或縣（市）主管機關辦理規定地價或重新規定地價的程序共五款：一、分區調查最近一年之土地買賣價格或收益價格；二、依據調查結果，劃分地價區段並估計區段地價後，提交地價評議委員會評議；三、計算宗地單位地價；四、公告及申報地價，其期限為三十日；五、編造地價冊及總歸戶冊。第一款的調查年期是一年，本選項寫成二年，與條文不合，故選 D。\n【逐項排除】\n(A) 與《平均地權條例》第 14 條逐字相符：規定地價後，每二年重新規定地價一次，但必要時得延長之，重新規定地價者亦同。\n(B) 與《平均地權條例》第 16 條前段相符：舉辦規定地價或重新規定地價時，未於公告期間申報地價者，以公告地價百分之八十為其申報地價。\n(C) 與《平均地權條例》第 17 條第一項相符：已規定地價之土地，應按申報地價，依法徵收地價稅。\n(D) 調查的是最近一年之土地買賣價格或收益價格，本選項改成最近二年，為本題所問的錯誤選項。\n【記憶點】調查看「一年」、重新規定地價隔「二年」，兩個數字的位置不能對調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-014","下列有關外國人取得我國土地之規定，何者正確？",14,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-015","個人及營利事業出售依農業發展條例申請興建的農舍，應如何計徵所得稅？",15,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-016","下列有關契稅之申報起算日規定，何者錯誤？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-013",113,"都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-013",112,"依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-013",111,"依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-013",110,"依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",1786689133149]