[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-023":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-023","house-114-1-land-tax-law-023",114,1,23,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"A":17,"B":18,"C":19,"D":20},"舊都市地區為公共安全、衛生、交通之需要或促進土地之合理使用實施更新者","非都市土地實施開發建設者","興辦國營事業或公安事業者","農村社區為加強公共設施、改善公共衛生之需要或配合農業發展之規劃實施更新者","C",null,"本題考點：《土地徵收條例》得為區段徵收情形之列舉，並與一般徵收之事業類別作區隔。\n【正解理由】依《土地徵收條例》第 4 條第一項，得為區段徵收之情形有六款：一、新設都市地區之全部或一部，實施開發建設者；二、舊都市地區為公共安全、衛生、交通之需要或促進土地之合理使用實施更新者；三、都市土地之農業區、保護區變更為建築用地或工業區變更為住宅區、商業區者；四、非都市土地實施開發建設者；五、農村社區為加強公共設施、改善公共衛生之需要或配合農業發展之規劃實施更新者；六、其他依法得為區段徵收者。「興辦國營事業或公安事業」不在六款之列，故選 C。\n【逐項排除】\n(A) 即《土地徵收條例》第 4 條第一項第二款之情形，屬得為區段徵收者。\n(B) 即《土地徵收條例》第 4 條第一項第四款之情形，屬得為區段徵收者。\n(C) 國營事業是《土地徵收條例》第 3 條第九款所列國家因公益需要得徵收私有土地之事業，走的是一般徵收；「興辦國營事業或公安事業」並非《土地徵收條例》第 4 條第一項所列得為區段徵收之情形，本項即為官方答案。\n(D) 即《土地徵收條例》第 4 條第一項第五款之情形，屬得為區段徵收者。\n【記憶點】區段徵收六款講「地區的開發與更新」；興辦個別事業（含國營事業）是一般徵收的清單，兩張表不要互相搬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-022","下列何者並非土地法中的農作改良物？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-024","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？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-021","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？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-025","政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-020","有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",20,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-105-1-land-tax-law-001","有關土地法及平均地權條例規定照價收買之時機，下列何者正確？",105,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-023",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-023",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-023",110,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、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，其稅率計算下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-023",109,"依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",1786689131423]