[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-108-1-土地法與土地相關稅法概要-001","house-108-1-land-tax-law-001",108,1,"私有土地所有權之移轉、設定負擔或租賃，如有妨害基本國策者，中央地政機關得報請下列何機關制止之？",{"A":16,"B":17,"C":18,"D":19},"立法院","司法院","行政院","監察院","C",null,"本題考點：私有土地之移轉、設定負擔或租賃妨害基本國策時，中央地政機關應向哪一個機關報請制止。\n【正解理由】《土地法》第 16 條規定「私有土地所有權之移轉、設定負擔或租賃，妨害基本國策者，中央地政機關得報請行政院制止之」。條文限定的行為態樣只有所有權移轉、設定負擔與租賃三種，實質要件是該行為妨害基本國策；要件具備時，中央地政機關握有的是「報請」的發動權，是否制止則由行政院決定，故選 C。\n【逐項排除】\n(A) 立法院職司法律案之議決與預算審議，《土地法》第 16 條並未把個案土地權利變動的制止決定交給立法院。\n(B) 司法院掌理審判事務，制止妨害基本國策的土地移轉屬行政管制作用，《土地法》第 16 條所定的報請對象不是司法院。\n(C) 《土地法》第 16 條明定報請對象為行政院，由國家最高行政機關就妨害基本國策的土地權利變動作成制止決定，與《土地法》第 25 條公有土地之處分須經行政院核准同屬一個層級。\n(D) 監察院行使彈劾、糾舉及審計權，對象是公務人員與機關的違失，《土地法》第 16 條並未賦予監察院制止私有土地移轉的權限。\n【記憶點】妨害基本國策，中央地政機關「報請行政院」制止——發動在地政機關，拍板在行政院。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-107-1-land-tax-law-025","依所得稅法規定，有關出售自住房屋，其房地交易所得稅之優惠，下列敘述，何者錯誤？",25,107,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-002","因登記錯誤遺漏或虛偽致受有損害者，由該地政機關負損害賠償責任，此項損害賠償之請求，如經該地政機關拒絕，受損害人得採取下列何種處理方式？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-107-1-land-tax-law-024","依房屋稅條例規定，私有房屋受重大災害時，有關房屋稅之減免，下列敘述何者正確？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-003","平均地權條例規定照價收買後之土地，其權屬應為？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-107-1-land-tax-law-023","買賣契稅之稅率，為其契價百分之六。所稱契價，以何者為準？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-004","下列有關土地徵收條例的優先購買權敘述，何者正確？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，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，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":68,"year":69,"stem":70,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",1786689132577]