[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-006":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-110-1-土地法與土地相關稅法概要-006","house-110-1-land-tax-law-006",110,1,6,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",{"A":17,"B":18,"C":19,"D":20},"行政院","財政部","民意機關","農業發展委員會","C",null,"本題考點：《土地法》耕地租用章對荒歉年度減租或免租決定所設的同意機關。\n【正解理由】《土地法》第 123 條規定「遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經民意機關之同意」。條文本文把決定權交給直轄市或縣（市）政府，但書則直接指名同意機關為民意機關，故選 C。\n【逐項排除】\n(A) 行政院核准出現在同法第 25 條（地方政府處分其所管公有土地）與第 95 條（為救濟房屋不足減免新建房屋之土地稅及改良物稅），與第 123 條的荒歉減免分屬不同條文。\n(B) 財政部並非第 123 條所定之同意機關，該條但書所指者為民意機關。\n(C) 與第 123 條但書文字相符，為正解。\n(D) 農業發展委員會亦非第 123 條所定之同意機關，該條並未賦予農業主管機關此項同意權。\n【記憶點】荒歉減免地租看第 123 條：決定者是直轄市或縣（市）政府，把關者是民意機關，判斷基礎是當地當年收穫實況。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-005","依土地法規定，房屋租用相關規定，下列何者錯誤？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-007","依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-004","依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-008","平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-003","依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-009","有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-006",109,"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？",1786689132161]