[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-024":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-024","house-108-1-land-tax-law-024",108,1,24,"依規定民國 109 年需辦理重新規定地價，下列對規定地價或重新規定地價之敘述，何項錯誤？",{"A":17,"B":18,"C":19,"D":20},"規定地價或重新規定地價後，每二年重新規定地價一次，但必要時得延長之","須分區調查最近一年之土地買賣價格或收益價格","公告及申報地價，其期限為三十日","申報地價未滿公告地價百分之八十時，得照價收買或以公告地價為其申報地價","D",null,"本題考點：規定地價與重新規定地價的辦理週期、法定程序，以及申報地價高低所生的效果。\n【正解理由】《平均地權條例》第 16 條規定：「申報之地價未滿公告地價百分之八十時，得照價收買或以公告地價百分之八十為其申報地價。」擬制出來的申報地價是公告地價的百分之八十，而不是公告地價本身，故選 D。\n【逐項排除】\n(A) 正確。《平均地權條例》第 14 條：「規定地價後，每二年重新規定地價一次。但必要時得延長之。重新規定地價者，亦同。」\n(B) 正確。《平均地權條例》第 15 條第一款所定程序為「分區調查最近一年之土地買賣價格或收益價格」。\n(C) 正確。《平均地權條例》第 15 條第四款：「公告及申報地價，其期限為三十日。」\n(D) 錯誤。依《平均地權條例》第 16 條，申報地價未滿公告地價百分之八十時，主管機關得照價收買，或以公告地價百分之八十為其申報地價，本項漏掉百分之八十而寫成公告地價全額。\n【記憶點】未申報以八成計、申報超過一二○％以一二○％計、申報未滿八成得照價收買或以八成計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-023","區段徵收土地時，地價補償得經土地所有權人申請，以徵收後可供建築之抵價地折算抵付，而抵價地總面積，以徵收總面積百分之五十為原則，如因情況特殊，經上級主管機關核准者，不在此限，但不得少於百分之四十；惟曾經農地重劃者，該重劃地區部分之抵價地不得少於多少？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-025","非都市土地依區域計畫法施行細則之規定，得劃定幾種使用區？編定幾種使用地？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-022","土地所有權辦理買賣移轉登記時，申報土地移轉現值之審核標準，下列何項敘述錯誤？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-109-1-land-tax-law-001","依房屋稅條例規定，下列敘述何者錯誤？",109,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-021","關於繼承登記，下列何項敘述錯誤？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-109-1-land-tax-law-002","關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",1786689132787]