[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-007":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-114-1-土地法與土地相關稅法概要-007","house-114-1-land-tax-law-007",114,1,7,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"A":17,"B":18,"C":19,"D":20},"超過四分之三","超過二分之一","超過三分之二","全體","C",null,"本題考點：《土地法》第 34-1 條共有土地設定地上權的同意門檻，以及「人數不予計算」的但書。\n【正解理由】依《土地法》第 34-1 條第一項，共有土地或建築改良物，其處分、變更及設定地上權、農育權、不動產役權或典權，應以共有人過半數及其應有部分合計過半數之同意行之；但其應有部分合計逾三分之二者，其人數不予計算。設定地上權正是該項列舉的行為之一，題目又設定不計共有人人數比例，即落在但書，門檻為應有部分合計超過三分之二，故選 C。\n【逐項排除】\n(A) 超過四分之三不見於《土地法》第 34-1 條第一項，該項只有本文的過半數與但書的逾三分之二兩道門檻。\n(B) 超過二分之一是《土地法》第 34-1 條第一項本文的應有部分門檻，但本文同時要求共有人人數過半數，與題目不計人數的前提不合。\n(C) 超過三分之二即《土地法》第 34-1 條第一項但書所定，應有部分合計逾三分之二時，共有人人數不予計算。\n(D) 全體同意並非《土地法》第 34-1 條第一項所要求，該項本文只要共有人過半數及應有部分合計過半數，但書更放寬至應有部分逾三分之二即可。\n【記憶點】人數過半＋應有部分過半；應有部分一旦逾三分之二，人數就免算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-006","土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-008","下列有關公有土地撥用之敘述，何者錯誤？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-005","下列關於房屋稅納稅義務人的認定，何者錯誤？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-009","區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",9,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-010","土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-007",109,"依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",1786689131286]