[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-114-1-土地法與土地相關稅法概要-001","house-114-1-land-tax-law-001",114,1,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"A":16,"B":17,"C":18,"D":19},"抽象輕過失責任","重大過失責任","具體輕過失責任","通常事變責任","B",null,"本題考點：土地登記錯誤致人民受損害時，地政機關賠償後向承辦登記人員內部求償的歸責門檻。\n【正解理由】依《土地法》第 68 條第一項，因登記錯誤遺漏或虛偽致受損害者，由該地政機關負損害賠償責任，但該地政機關證明其原因應歸責於受害人時，不在此限；同法第 70 條第二項則明定「地政機關所負之損害賠償，如因登記人員之重大過失所致者，由該人員償還，撥歸登記儲金」。可見機關對人民的賠償不以登記人員故意過失為要件，但機關要把賠款轉嫁回登記人員，門檻被拉高到重大過失，故選 B。\n【逐項排除】\n(A) 抽象輕過失指欠缺善良管理人之注意，注意程度高於重大過失，《土地法》第 70 條第二項並未以此為內部求償要件。\n(B) 重大過失即《土地法》第 70 條第二項明文的求償門檻，須登記人員顯然欠缺一般人之注意，機關始得就已賠付之金額向其償還並撥歸登記儲金。\n(C) 具體輕過失指欠缺與處理自己事務同一之注意，同樣不是《土地法》第 70 條第二項所列的歸責標準。\n(D) 通常事變已逸出過失的範疇，係非因過失而發生之損害，《土地法》第 70 條第二項既以重大過失為限，自不及於此。\n【記憶點】對人民賠到底、對登記人員只追重大過失，賠款出自登記費提存一成的登記儲金。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-113-1-land-tax-law-025","依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",25,113,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-002","甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-113-1-land-tax-law-024","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？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-003","辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-113-1-land-tax-law-023","下列有關契稅納稅義務人之敘述，何者正確？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-004","依土地稅法之規定，一般地價稅的基本稅率為多少？",4,[51,54,58,62,66],{"webId":52,"year":29,"stem":53,"number":13},"house-113-1-land-tax-law-001","依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":55,"year":56,"stem":57,"number":13},"house-112-1-land-tax-law-001",112,"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？",{"webId":59,"year":60,"stem":61,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":63,"year":64,"stem":65,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",{"webId":67,"year":68,"stem":69,"number":13},"house-109-1-land-tax-law-001",109,"依房屋稅條例規定，下列敘述何者錯誤？",1786689131223]