[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-021":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-021","house-112-1-land-tax-law-021",112,1,21,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"規定照價收買者，以收買當期之平均市價為準","逾期未建築、增建、改建或重建者，按該宗土地應納地價稅基本稅額加徵二倍至五倍之空地稅或照價收買","依規定限期建築、增建、改建或重建之土地，其新建之改良物價值不及所占基地申報地價百分之五十者，直轄市或縣（市）政府不予核發建築執照","直轄市或縣（市）政府對於私有空地，得視建設發展情形，分別劃定區域，限期建築、增建、改建或重建","A",null,"本題考點：《平均地權條例》對私有空地限期建築、加徵空地稅與照價收買之處置，以及照價收買地價之計算標準。\n【正解理由】依《平均地權條例》第 31 條第三款，依同條例第 26 條規定照價收買之土地，其地價以收買當期之公告土地現值為準；(A) 稱以收買當期之平均市價為準，計算基準與條文不符，為錯誤敘述，故選 A。\n【逐項排除】\n(A) 錯誤。《平均地權條例》第 31 條第三款明定，依第 26 條照價收買之土地，以收買當期之公告土地現值為準；本選項改稱平均市價，與條文不符，即為應選之答案。\n(B) 正確。《平均地權條例》第 26 條第一項後段規定，逾期未建築、增建、改建或重建者，按該宗土地應納地價稅基本稅額加徵二倍至五倍之空地稅或照價收買。\n(C) 正確。《平均地權條例》第 26 條第二項規定，經依規定限期建築、增建、改建或重建之土地，其新建之改良物價值不及所占基地申報地價百分之五十者，直轄市或縣（市）政府不予核發建築執照。\n(D) 正確。《平均地權條例》第 26 條第一項前段規定，直轄市或縣（市）政府對於私有空地，得視建設發展情形，分別劃定區域，限期建築、增建、改建或重建。\n【記憶點】空地照價收買的地價是收買當期之公告土地現值，不是市價；空地稅按應納地價稅基本稅額加徵二倍至五倍。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-020","依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-022","依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-019","依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-023","依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-018","依土地法第三十四條之一執行要點規定，有關共有人權利之行使，下列何者錯誤？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-021",114,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-021",113,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-021",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-021",109,"依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",1786689131843]