土地法期末考古.docx - 土地法期末考古 101 下

土地法期末考古.docx - 土地法期末考古 101 下

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土地法期末考古 101 一、甲有一地擬出售予乙,甲由友人處得知得適用「自用住宅用地」土地增 值稅之「特別稅率」,則其要件除包括「一人一生一次」外,其他要件為 何?又,倘若甲擬不受前揭「一人一生一次」之限制要件,則其須符合 之要件為何?試依土地稅法之規定予以分析說明( 25 分)。 參考答案 (一)自用住宅用地適用土增稅之要件尚有五項( 15 分; 3 / 項)。 (二)擊破「一人一生一次」之限制要件有五項( 10 分; 2 / 項; §34V 土稅)。 二、甲有一地,多年來一直適用「自用住宅用地」之「特別稅率」繳納地價 稅。日前接獲稅捐稽徵機關改按「一般稅率」課徵地價稅之通知函。問: 甲應如何為行政救濟?又,倘若甲於救濟失敗後不予理會 ( 亦即未按時繳 納稅款 ) ,其法律效果為何?試依土地稅法之規定分予說明( 25 分)。 參考答案 (一)復查、訴願以及行政訴訟( §35 稅捐稽徵法; 5 分)。 (二)( §53 I 土稅; 20 分; 10 / 項) 1. 加徵百分之一滯納金。 2. 強制執行。 三、甲機關於完成某號「區段徵收」後,其區內土地之處理方式為何?試依 土地徵收條例之規定予以分析說明,並予以評論( 25 分)。 參考答案 (一)分析說明:請詳參土地徵收條例第 43 條、第 43 條之 1 、第 44 條第 1 項( 20 分)。 (二)評論:請詳上課說明( 5 分)。 四、「撤銷徵收」與「廢止徵收」之意義為何?又,兩者之差異為何?試詳述 之( 25 分)。 參考答案 (一) 撤銷徵收之定義:請詳土地徵收條例第 49 條第 1 項( 10 分)。 (二) 廢止徵收之定義:請詳土地徵收條例第 49 條第 2
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