[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-014":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-014","house-106-1-land-tax-law-014",106,1,14,"下列有關外國人取得我國土地之規定，何者正確？",{"A":17,"B":18,"C":19,"D":20},"外國人依土地法規定取得土地時，應檢附相關文件，申請內政部核准","農、林、漁、牧用地不得移轉、設定負擔或租賃於外國人","外國人依土地法規定取得之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制","外國人為有助於國內重大建設、整體經濟或農牧經營之投資所取得之土地，應先經行政院核准","C",null,"本題考點：《土地法》地權限制章對外國人取得土地所設的禁止標的、准許用途與核准機關。\n【正解理由】依《土地法》第 19 條第一項，外國人為供自用、投資或公益之目的使用，得取得住宅，營業處所、辦公場所、商店及工廠，教堂，醫院，外僑子弟學校，使領館及公益團體之會所，墳場等用途之土地，「其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制」。本選項與條文逐字相符，故選 C。\n【逐項排除】\n(A) 依《土地法》第 20 條第一項，外國人取得土地應檢附相關文件，申請該管直轄市或縣（市）政府核准，土地有變更用途或為繼承以外之移轉時亦同，核准機關並非內政部。\n(B) 依《土地法》第 17 條第一項，不得移轉、設定負擔或租賃於外國人者，限於林地、漁地、狩獵地、鹽地、礦地、水源地、要塞軍備區域及領域邊境之土地七款，農地與牧地不在該列舉之內。\n(C) 面積與所在地點的限制權在該管直轄市或縣（市）政府，與《土地法》第 19 條第一項後段一致。\n(D) 依《土地法》第 20 條第一項後段，依同法第 19 條第一項第八款有助於國內重大建設、整體經濟或農牧經營之投資而取得者，應先經中央目的事業主管機關同意，不是行政院核准。\n【記憶點】禁地七款背「林漁獵鹽礦水要塞」，核准找地方政府，重大建設再加中央目的事業主管機關一道。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-013","下列有關規定地價之規定，何者錯誤？",13,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-017","下列何者非申請自住房屋稅稅率之要件？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",1786689133157]