[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-003":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-108-1-土地法與土地相關稅法概要-003","house-108-1-land-tax-law-003",108,1,3,"平均地權條例規定照價收買後之土地，其權屬應為？",{"A":17,"B":18,"C":19,"D":20},"國有","直轄市、縣（市）有","鄉鎮有","公營事業有","B",null,"本題考點：《平均地權條例》照價收買完成後，土地的權屬歸於哪一種公有主體。\n【正解理由】《平均地權條例》第 28 條把照價收買的程序主體逐款寫成直轄市或縣（市）政府：由該政府將報准照價收買之土地先行公告並以書面通知，並於三十日內給付地價及他項權利補償費；同條例第 30 條進一步規定，所有權人應於受領地價完竣或其地價經依法提存之次日起六十日內，將其土地交付「該管直轄市或縣（市）政府」。出價與受交付的都是直轄市或縣（市）政府，收買後土地即歸直轄市、縣（市）有，故選 B。\n【逐項排除】\n(A) 國有：《平均地權條例》第 28 條與同條例第 30 條所定的給價與受交付機關都是直轄市或縣（市）政府而非中央機關，土地不因照價收買而登記為國有。\n(B) 直轄市、縣（市）有：與《平均地權條例》第 28 條給付地價、同條例第 30 條受交付土地的機關一致；《土地稅法》第 7 條所稱公有土地包括國有、直轄市有、縣（市）有及鄉、鎮（市）有，本項即其中一種。\n(C) 鄉鎮有：《平均地權條例》第 28 條與同條例第 30 條均未把照價收買的辦理或受交付機關列為鄉（鎮、市）公所。\n(D) 公營事業有：《平均地權條例》第 7 條規定政府依法照價收買取得之土地得隨時公開出售，取得主體是政府，非公營事業。\n【記憶點】誰公告、誰給價、誰收地，土地就歸誰——照價收買由直轄市或縣（市）政府為之，權屬即直轄市、縣（市）有。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-108-1-land-tax-law-001","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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-108-1-land-tax-law-005","下列有關基地房屋之優先購買權敘述，何者正確？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-006","下列有關土地所有權移轉或設定典權，申報移轉現值之審核標準，係以何時之當期公告土地現值為準？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",1786689132591]