[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-022":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-022","house-106-1-land-tax-law-022",106,1,22,"被徵收之土地，有下列何種情形時，原土地所有權人得於徵收公告之日起 20 年內，向該管直轄市或縣（市）主管機關申請照原徵收補償價額收回其土地？",{"A":17,"B":18,"C":19,"D":20},"徵收補償費發給完竣屆滿 2 年，未依徵收計畫開始使用者","徵收土地之殘餘部分面積過小或形勢不整，致不能為相當之使用者","未依核准徵收原定興辦事業使用者","依原徵收計畫開始使用後未滿 6 年，不繼續依原徵收計畫使用者","C",null,"本題考點：《土地徵收條例》第 9 條的收回權——被徵收土地在何種情形下，原土地所有權人得於徵收公告之日起二十年內，申請照原徵收補償價額收回其土地。\n【正解理由】《土地徵收條例》第 9 條第一項明定，被徵收之土地，除區段徵收及本條例或其他法律另有規定外，有下列情形之一者，原土地所有權人得於徵收公告之日起二十年內，向該管直轄市或縣（市）主管機關申請照原徵收補償價額收回其土地：一、徵收補償費發給完竣屆滿三年，未依徵收計畫開始使用者。二、未依核准徵收原定興辦事業使用者。三、依原徵收計畫開始使用後未滿五年，不繼續依原徵收計畫使用者。選項所述情形正落在第二款，故選 C。\n【逐項排除】\n(A) 期間不符。《土地徵收條例》第 9 條第一項第一款寫的是「發給完竣屆滿三年」，本項作 2 年。\n(B) 這是《土地徵收條例》第 8 條第一項第一款的一併徵收事由，須於徵收公告之日起一年內申請，與收回權分屬兩件事。\n(C) 與《土地徵收條例》第 9 條第一項第二款逐字相符：土地已被徵收，卻未依核准徵收原定興辦之事業使用。\n(D) 年限不符。《土地徵收條例》第 9 條第一項第三款是「開始使用後未滿五年」，本項作 6 年。\n【記憶點】三年未動工、未照原事業使用、五年內停用，二十年內都可聲請收回。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-021","土地稅法規定農業用地移轉與自然人時，得申請不課徵土地增值稅。此處所稱農業用地，下列規定何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-023","下列何者為撤銷徵收之原因？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-020","甲出售市價 2,000 萬元之房屋連同基地，出售時土地公告現值總額為 1,000 萬元，房屋課稅現值為 300 萬元，繳納土地增值稅 100 萬元。如果甲符合自用住宅用地之規定，請問甲至少應買多少錢之房屋土地才能申請退還土地增值稅 100 萬元？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-024","下列有關違反區域計畫管制使用土地者之處罰規定，何者錯誤？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-019","甲之土地、房屋於 106 年 7 月 1 日設定典權並完成移轉登記予乙。下列有關納稅義務人之規定，何者錯誤？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-025","下列何者非區域計畫法規定區域計畫得隨時檢討變更之原因？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",1786689133418]