[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-005":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-109-1-土地法與土地相關稅法概要-005","house-109-1-land-tax-law-005",109,1,5,"依平均地權條例規定，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理市地重劃，下列對獎勵土地所有權人辦理市地重劃之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"減半收取土地權利變更登記及換發權利書狀費用","土地所有權人參加自辦市地重劃所需費用，得向政府指定之銀行或實施平均地權基金申請低利貸款","自辦市地重劃區抵費地出售時，不計徵土地增值稅","免徵或減徵地價稅與田賦","A",null,"本題考點：《平均地權條例》第 58 條獎勵土地所有權人自行組織重劃會辦理市地重劃的五款獎勵事項。\n【正解理由】依《平均地權條例》第 58 條第一項第二款，獎勵事項為免收或減收地籍整理規費及換發權利書狀費用；條文給的是免收或減收兩種可能，選項改寫成一律減半收取土地權利變更登記及換發權利書狀費用，與條文文字不符，故選 A。\n【逐項排除】\n(A) 錯誤。《平均地權條例》第 58 條第一項第二款的獎勵內容是免收或減收地籍整理規費及換發權利書狀費用，並非固定減半收取。\n(B) 正確。低利貸款對應《平均地權條例》第 58 條第一項第一款給予低利之重劃貸款，貸款來源與作業方式依同條第二項授權中央主管機關訂定之辦法辦理。\n(C) 正確。抵費地出售的租稅處理，屬《平均地權條例》第 58 條第一項第五款其他有助於市地重劃之推行事項，具體內容由同條第二項授權中央主管機關以辦法定之。\n(D) 正確。與《平均地權條例》第 58 條第一項第四款免徵或減徵地價稅與田賦逐字相符。\n【記憶點】自辦重劃五獎勵：低利貸款、免收或減收規費與書狀費、優先興建公共設施、免徵或減徵地價稅與田賦、其他推行事項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-004","依土地稅法規定，有關地價稅優惠稅率與減免，下列敘述何者錯誤？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-006","依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-003","土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-007","依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",7,{"webId":43,"stem":44,"number":45,"year":12,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-008","關於規定地價，依平均地權條例之規定，下列敘述何者正確？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",1786689132369]