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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/8549


    Title: 公共設施保留地之土地增值稅
    Authors: 陳立夫
    Date: 2004-06
    Issue Date: 2008-11-18 09:02:15 (UTC+8)
    Abstract: 都市計畫主管機關為都市之有計畫發展,並對土地使用作合理之規劃,爰依都市計畫法擬定都市計畫(都計法十三至二三);都市計畫中並視實際情況,指定道路、公園、學校等公共設施用地(都計法四二)。此等用地在未經取得供興闢公共設施使用前,為公共設施保留地,其土地使用依法受限制(都計法五十、五一)。又,當為興闢公共設施,擬取得公共設施保留地時,其取得方式,依都市計畫法規定有:購買、徵收、區段徵收、市地重劃、交換及容積移轉等多種(都計法四八、五十之二Ⅰ、八三之一Ⅰ)。
    Relation: 月旦法學教室, 21, 34-35
    Data Type: article
    Appears in Collections:[地政學系] 期刊論文

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