[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-012":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-012","house-108-1-land-tax-law-012",108,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"百分之十","百分之十二","百分之十五","百分之十七","A",null,"本題考點：《都市計畫法》第 45 條對遊憩性公共設施用地所定的最低面積比率。\n【正解理由】《都市計畫法》第 45 條規定「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十。」題幹所列的五種設施、「依計畫人口密度及自然環境」與「除具有特殊情形外」三項要素，都與該條逐字相同，其所定下限即百分之十，故選 A。\n【逐項排除】\n(A) 正確。百分之十就是《都市計畫法》第 45 條所定之最低比率，而且是下限不是上限，計畫實際配置得高於此數。\n(B) 錯誤。百分之十二不是《都市計畫法》第 45 條的數值，該條只設一個統一門檻，未按人口規模分級訂定不同比率。\n(C) 錯誤。百分之十五非該條所定比率，《都市計畫法》第 45 條的文字是百分之十。\n(D) 錯誤。百分之十七同樣不是《都市計畫法》第 45 條所定之數值。\n【記憶點】公園、體育場所、綠地、廣場、兒童遊樂場五者合計，不得少於全部計畫面積的一成。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-011","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？",11,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-010","下列敘述何者正確？",10,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-015","都市計畫應依據現在及既往情況，並預計未來幾年內之發展情形訂定之？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-012",112,"以下關於契稅之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",1786689132676]