[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-021":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-021","house-109-1-land-tax-law-021",109,1,21,"依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",{"A":17,"B":18,"C":19,"D":20},"社會福利設施","垃圾處理場","污水處理廠","屠宰場","A",null,"本題考點：《都市計畫法》對公共設施用地的配置基準，區分直接服務鄰里的設施與應退居都市邊緣的設施。\n【正解理由】依《都市計畫法》第 46 條，「中小學校、社教場所、社會福利設施、市場、郵政、電信、變電所、衛生、警所、消防、防空等公共設施，應按閭鄰單位或居民分布情形適當配置之」，社會福利設施逐字列於該條，其配置基準即為閭鄰單位或居民分布情形，故選 A。\n【逐項排除】\n(A) 正確。社會福利設施明列於《都市計畫法》第 46 條，與中小學校、市場、衛生、警所同屬直接服務鄰里生活的設施，須貼近居民分布布設。\n(B) 錯誤。垃圾處理場列於《都市計畫法》第 47 條，該條要求在不妨礙都市發展及鄰近居民之安全、安寧與衛生之原則下，於邊緣適當地點設置之。\n(C) 錯誤。污水處理廠同為《都市計畫法》第 47 條列舉之設施，配置基準是都市邊緣的適當地點，而非閭鄰單位或居民分布。\n(D) 錯誤。屠宰場為《都市計畫法》第 47 條列舉之首項，屬應設於都市邊緣者，不以居民分布作為配置依據。\n【記憶點】服務鄰里的設施按閭鄰單位配置（《都市計畫法》第 46 條），嫌惡性設施退到都市邊緣（同法第 47 條）。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-020","依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-022","依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-019","依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-023","依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-018","依契稅條例規定，買賣契稅，應由下列何者申報納稅？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-024","關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-021",114,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-021",113,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-021",112,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-021",111,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",1786689132523]