[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-009":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-009","house-110-1-land-tax-law-009",110,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"申報登錄價格資訊不實","申報登錄價格以外資訊不實","未依限申報登錄資訊、申報登錄價格或交易面積資訊不實","金融機構、權利人、義務人、地政士或不動產經紀業規避、妨礙或拒絕查核","B",null,"本題考點：《平均地權條例》第 81-2 條的分層罰則中，罰鍰為新臺幣六千元以上三萬元以下的那一層對應哪一種違規。\n【正解理由】《平均地權條例》第 81-2 條第四項規定「有下列情形之一者，直轄市、縣（市）主管機關應令其限期改正；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：一、違反第四十七條第二項規定，申報登錄價格以外資訊不實。二、違反第四十七條之三第二項規定，申報登錄價格及交易面積以外資訊不實」。題幹所述先令改正、屆期未改正才裁罰的流程與該項完全對應，故選 B。\n【逐項排除】\n(A) 申報登錄價格資訊不實屬同條第二項第一款，直接處新臺幣三萬元以上十五萬元以下罰鍰。\n(B) 申報登錄價格以外資訊不實即第四項第一款，罰鍰為六千元以上三萬元以下，為正解。\n(C) 未依限申報登錄資訊、申報登錄價格或交易面積資訊不實屬同條第二項第二款，罰鍰為三萬元以上十五萬元以下。\n(D) 規避、妨礙或拒絕查核屬同條第三項第一款，罰鍰同為三萬元以上十五萬元以下。\n【記憶點】六千元以上三萬元以下只出現在第 81-2 條第四項，且句型是先令限期改正、屆期未改正才處罰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-010","依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",10,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-011","下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-006","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？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-012","拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-009",114,"區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-009",113,"依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-009",112,"依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-009",111,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-009",109,"都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",1786689132187]