[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-land-tax-law-024":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-024","house-111-1-land-tax-law-024",111,1,24,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"A":17,"B":18,"C":19,"D":20},"優先興建重劃區之公共設施","免收或減收換發權利書狀費用","免徵或減徵地價稅與田賦","給予免息之重劃貸款","D",null,"本題考點：獎勵土地所有權人自行辦理市地重劃之法定獎勵事項，規範於《平均地權條例》第 58 條。\n【正解理由】依《平均地權條例》第 58 條第一項，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理之，其獎勵事項為：一、給予「低利」之重劃貸款；二、免收或減收地籍整理規費及換發權利書狀費用；三、優先興建重劃區及其相關地區之公共設施；四、免徵或減徵地價稅與田賦；五、其他有助於市地重劃之推行事項。條文明定的是低利貸款，並非免息貸款，選項 (D) 不在法定獎勵事項之列，故選 D。\n【逐項排除】\n(A) 屬於獎勵事項。優先興建重劃區及其相關地區之公共設施，為《平均地權條例》第 58 條第一項第三款所明定。\n(B) 屬於獎勵事項。免收或減收地籍整理規費及換發權利書狀費用，為《平均地權條例》第 58 條第一項第二款所明定。\n(C) 屬於獎勵事項。免徵或減徵地價稅與田賦，為《平均地權條例》第 58 條第一項第四款所明定。\n(D) 不屬於獎勵事項。《平均地權條例》第 58 條第一項第一款規定的是給予「低利」之重劃貸款，而非給予「免息」之重劃貸款，一字之差即與條文不符，本選項即本題應選之答案。\n【記憶點】獎勵自辦重劃給的是低利貸款，不是免息貸款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-025","依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-022","依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-112-1-land-tax-law-001","都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",112,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-021","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？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-112-1-land-tax-law-002","關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",2,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":41,"stem":61,"number":14},"house-112-1-land-tax-law-024","依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-024",109,"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？",1786689132094]