[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-008":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-111-1-土地法與土地相關稅法概要-008","house-111-1-land-tax-law-008",111,1,8,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"A":17,"B":18,"C":19,"D":20},"最大建坪 60 坪，4 層樓高","最大建坪 60 坪，5 層樓高","最大建坪 100 坪，2 層樓高","最大建坪 100 坪，3 層樓高","A",null,"本題考點：非都市土地甲種建築用地的建蔽率與容積率，以及由這兩個比率推算每層最大建築面積與可蓋樓層數。\n【正解理由】依《非都市土地使用管制規則》第 9 條第一項第一款，甲種建築用地「建蔽率百分之六十。容積率百分之二百四十」。建蔽率管的是每層的水平投影面積，100 坪 × 60% = 60 坪，即每層最大建坪 60 坪；容積率管的是全棟總樓地板面積，100 坪 × 240% = 240 坪，以每層 60 坪去除，240 坪 ÷ 60 坪 = 4 層。兩個比率同時滿足的組合是每層 60 坪、共 4 層，故選 A。\n【逐項排除】\n(A) 每層 60 坪對應建蔽率恰為百分之六十，4 層合計 240 坪對應容積率恰為百分之二百四十，兩項上限都用滿而未突破，本項正確。\n(B) 每層 60 坪雖合於建蔽率，但 5 層的總樓地板為 300 坪，換算容積率百分之三百，超過《非都市土地使用管制規則》第 9 條第一項第一款的百分之二百四十。\n(C) 每層 100 坪等於基地全面積滿建，建蔽率達百分之百，已突破百分之六十的上限；縱使只蓋 2 層、總樓地板 200 坪未超容積，違反建蔽率的瑕疵仍在。\n(D) 每層 100 坪同樣突破百分之六十的建蔽率，3 層的總樓地板 300 坪也超過 240 坪的容積上限，兩個比率都不合。\n【記憶點】容積率除以建蔽率就是理論最高樓層，240 ÷ 60 = 4。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-007","依契稅條例之規定，下列何種契約的契稅稅率最低？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-009","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？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-006","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？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-010","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？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-005","依契稅條例之規定，下列敘述何者錯誤？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-011","依土地徵收條例之規定，下列敘述何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-008",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-008",109,"關於規定地價，依平均地權條例之規定，下列敘述何者正確？",1786689131953]