[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-011":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-011","house-108-1-land-tax-law-011",108,1,11,"依土地稅法規定，關於地價稅之納稅義務人，下列何項敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"信託土地，於信託關係存續中，為受託人","設有典權土地，為出典人","承領土地，為承領人","承墾土地，為耕作權人","B",null,"本題考點：《土地稅法》第 3 條所定地價稅納稅義務人的四種身分，以及設有典權土地在地價稅與土地增值稅上納稅義務人恰好相反的陷阱。\n【正解理由】《土地稅法》第 3 條第一項規定，地價稅或田賦之納稅義務人為「一、土地所有權人。二、設有典權土地，為典權人。三、承領土地，為承領人。四、承墾土地，為耕作權人。」設有典權之土地，該項第二款明定以典權人為納稅義務人，B 項卻寫成出典人，與條文文字相反，屬敘述錯誤，故選 B。\n【逐項排除】\n(A) 敘述正確。《土地稅法》第 3-1 條第一項規定，土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人。\n(B) 敘述錯誤，為本題所選。《土地稅法》第 3 條第一項第二款的文字是「設有典權土地，為典權人」；出典人是土地設定典權時土地增值稅的納稅義務人，見同法第 5 條第一項第三款，兩稅不可互換。\n(C) 敘述正確。承領土地以承領人為納稅義務人，見《土地稅法》第 3 條第一項第三款。\n(D) 敘述正確。承墾土地以耕作權人為納稅義務人，見《土地稅法》第 3 條第一項第四款；耕作權之取得則見《土地法》第 133 條第一項。\n【記憶點】地價稅設典課典權人，土地增值稅設典課出典人，兩稅剛好相反。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-010","下列敘述何者正確？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-012","依都市計畫法規定，都市計畫區內之公園、體育場所、綠地、廣場及兒童遊樂場，應依計畫人口密度及自然環境，作有系統之布置，除具有特殊情形外，其占用土地總面積不得少於全部計畫面積百分之幾？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-009","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地之類別前，適用何種管制？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-013","依平均地權條例之規定，直轄市或縣（市）政府對於尚未建築之私有建築用地之處理方式，下列何項敘述錯誤？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-008","預告登記，對於因下列何種法律行為或事實而為之新登記，無排除之效力？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-014","出租之公、私有耕地因實施市地重劃致不能達到原租賃之目的者，可由直轄市或縣（市）政府逕為註銷其租約並通知當事人，如重劃後分配土地者，承租人得請求之補償，下列何項為正確？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-011",114,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-011",110,"下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",1786689132666]