[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-023":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-023","house-106-1-land-tax-law-023",106,1,23,"下列何者為撤銷徵收之原因？",{"A":17,"B":18,"C":19,"D":20},"因工程變更設計，致原徵收之土地不在工程用地範圍內","公告徵收時，都市計畫已規定以聯合開發、市地重劃或其他方式開發。但以聯合開發方式開發之土地，土地所有權人不願參與聯合開發者，不在此限","依徵收計畫開始使用前，興辦之事業改變、興辦事業計畫經註銷、開發方式改變或取得方式改變","已依徵收計畫開始使用，尚未依徵收計畫完成使用之土地，因情事變更，致原徵收土地之全部或一部已無徵收之必要","B",null,"本題考點：《土地徵收條例》第 49 條把已公告徵收土地的事後回復，切成「撤銷徵收」與「廢止徵收」兩組事由，本題要辨認哪一款屬於撤銷。\n【正解理由】《土地徵收條例》第 49 條第一項規定，已公告徵收之土地有下列情形之一者，應辦理撤銷徵收：一、因作業錯誤，致原徵收之土地不在工程用地範圍內。二、公告徵收時，都市計畫已規定以聯合開發、市地重劃或其他方式開發；但以聯合開發方式開發之土地，土地所有權人不願參與聯合開發者，不在此限。選項所載與第二款逐字相符，故選 B。\n【逐項排除】\n(A) 「因工程變更設計」屬《土地徵收條例》第 49 條第二項第一款的廢止徵收事由；撤銷徵收對應的是「因作業錯誤」，兩者用詞不同。\n(B) 正是《土地徵收條例》第 49 條第一項第二款，且但書已把不願參與聯合開發的土地排除在外。\n(C) 興辦之事業改變、興辦事業計畫經註銷、開發方式或取得方式改變，列於《土地徵收條例》第 49 條第二項第二款，屬廢止徵收。\n(D) 已開始使用而因情事變更致無徵收必要者，列於《土地徵收條例》第 49 條第二項第三款，同屬廢止徵收。\n【記憶點】撤銷看「一開始就不該徵」，廢止看「徵了以後情況變了」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-022","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？",22,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-027","依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-023",112,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-023",111,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-023",110,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",1786689133437]