[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-010":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-010","house-110-1-land-tax-law-010",110,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"三萬元以上十五萬元以下罰鍰","六萬元以上三十萬元以下罰鍰","十五萬元以上一百萬元以下罰鍰","三十萬元以上一百萬元以下罰鍰","C",null,"本題考點：《平均地權條例》第 47-3 條第六項所定書面契據不得轉售，與違反時第 81-2 條第六項的罰鍰級距。\n【正解理由】《平均地權條例》第 47-3 條第五項規定，銷售預售屋或委託不動產經紀業代銷者，向買受人收受定金或類似名目之金額，應以書面契據確立買賣標的物及價金等事項；同條第六項明定「前項書面契據，不得轉售予第三人」。同條例第 81-2 條第六項第二款則規定，預售屋買受人違反第四十七條之三第六項規定者，由直轄市、縣（市）主管機關按戶（棟）處新臺幣十五萬元以上一百萬元以下罰鍰，故選 C。\n【逐項排除】\n(A) 三萬元以上十五萬元以下是第 81-2 條第一項至第三項的級距，適用於未共同申報登錄、價格資訊不實與規避查核。\n(B) 六萬元以上三十萬元以下是第 81-2 條第五項的級距，適用於預售屋契約不符中央主管機關公告之應記載及不得記載事項。\n(C) 與第 81-2 條第六項相符，為正解。\n(D) 三十萬元以上一百萬元以下是第 81-2 條第一項與第二項對經處罰二次仍未改正者的加重。\n【演算步驟】罰鍰下限 ＝ 新臺幣 150,000 元；罰鍰上限 ＝ 新臺幣 1,000,000 元；計罰單位 ＝ 每戶（棟）；故單一戶（棟）之罰鍰區間 ＝ 新臺幣 150,000 元至 1,000,000 元。\n【記憶點】定金書面契據不得轉售，賣方買方兩端都罰，按戶（棟）十五萬元到一百萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-013","依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-010",109,"依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",1786689132194]