[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-013":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-013","house-108-1-land-tax-law-013",108,1,13,"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？",{"A":17,"B":18,"C":19,"D":20},"除有特殊情形外，應限制尚未建築用地面積最高額以十公畝為限","對於超額私有建築用地，應通知土地所有權人於二年內出售或建築使用","逾期未出售或未建築使用者，得予照價收買","照價收買價格，按收買當時查估之正常市價","D",null,"本題考點：《平均地權條例》對尚未建築之私有建築用地所設的面積最高額、超額處理，以及照價收買的地價基準。\n【正解理由】超額未建築用地的照價收買，依據是《平均地權條例》第 72 條；而照價收買的地價如何計算，規定在《平均地權條例》第 31 條，該條第三款明定「依第二十六條、第二十六條之一、第七十二條、第七十六條規定收買者，以收買當期之公告土地現值為準」。既然是依第 72 條照價收買，地價基準即為收買當期之公告土地現值，而非收買當時查估之正常市價，D 項與該款不符，故選 D。\n【逐項排除】\n(A) 正確。《平均地權條例》第 71 條第一項規定應限制土地所有權人所有面積之最高額，第二項規定最高額以十公畝為限，但工業用地、學校用地及經政府核准之大規模建築用地，應視其實際需要分別訂定。\n(B) 正確。《平均地權條例》第 72 條規定前條超額土地，應通知土地所有權人於二年內出售或建築使用。\n(C) 正確。《平均地權條例》第 72 條後段規定逾期未出售或未建築使用者，得予照價收買，整理後出售與需用土地人建築使用，但在建設發展較緩之地段不在此限。\n(D) 錯誤，為本題所選。其地價基準是收買當期之公告土地現值，不是查估之正常市價。\n【記憶點】十公畝封頂、二年內處理、逾期照價收買，收買價按公告土地現值。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-010","下列敘述何者正確？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-016","甲將其所有 X 地號土地出售予乙後，由甲會同乙申辦土地買賣移轉登記時，請問本案應按何標準計收千分之一的登記費？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-013",113,"都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-013",112,"依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-013",111,"依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-013",110,"依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",1786689132688]