[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-014":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-112-1-土地法與土地相關稅法概要-014","house-112-1-land-tax-law-014",112,1,14,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"應撤銷徵收","應廢止徵收","土地所有權人得行使收回權","應舉行聽證","B",null,"本題考點：《土地徵收條例》第 49 條所定撤銷徵收與廢止徵收的事由分界。\n【正解理由】《土地徵收條例》第 49 條第二項第二款明定，已公告徵收之土地，「依徵收計畫開始使用前，興辦之事業改變、興辦事業計畫經註銷、開發方式改變或取得方式改變」者，應廢止徵收。本題情境正是開始使用前興辦事業改變，法律效果即為應廢止徵收。故選 B。\n【逐項排除】\n(A) 應撤銷徵收的事由，依《土地徵收條例》第 49 條第一項僅有兩款：因作業錯誤致原徵收之土地不在工程用地範圍內，以及公告徵收時都市計畫已規定以聯合開發、市地重劃或其他方式開發，本題情形不在其中。\n(B) 與《土地徵收條例》第 49 條第二項第二款所定情形完全相符。\n(C) 收回權規定於《土地徵收條例》第 9 條第一項，須有補償費發給完竣屆滿三年未依徵收計畫開始使用等三款情形之一，並於徵收公告之日起二十年內申請，與本題所問的徵收處分效果不是同一制度。\n(D) 聽證見《土地徵收條例》第 10 條第三項，適用於特定農業區經行政院核定為重大建設須辦理徵收而有爭議者，屬申請徵收前的程序。\n【記憶點】作業錯誤、都計已定他法開發是撤銷；工程變更設計、事業改變、已無徵收必要是廢止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-013","依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-015","依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-012","以下關於契稅之敘述，何者正確？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-016","我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-011","依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-017","依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-014",109,"甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",1786689131785]