[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s1","家族信託規劃顧問師資格測驗——第一節","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":10,"chapter":17,"freq":18,"explanation":19,"difficulty":20},"family_trust_s1-6-003","6",3,"有關 FY2025 遺產稅之規定，下列何者錯誤？",[13,14,15,16],"遺產稅之現行稅率最高為 20%","一般免稅額為 1,333 萬元","喪葬費扣除額為 138 萬元","被繼承人死亡繼承之財產已納遺產稅者，不論年限均可遞減扣除","我國法制基礎篇III(稅制)",1,"重複課稅的減免設有年限，是這一題的關鍵。被繼承人死亡前五年內繼承且已納遺產稅的財產，依法不計入遺產總額；死亡前六年至九年內繼承且已納遺產稅者，改按年遞減扣除百分之八十、六十、四十、二十；超過九年就不再享有任何減免。(D)說不論年限均可遞減扣除，等於把期間限制整個抹去，為錯誤敘述。(A)無誤，現行遺產稅採三級累進，最高稅率為 20%。(B)正確，免稅額隨消費者物價指數調整後為 1,333 萬元。(C)也正確，喪葬費扣除額同樣採定額，現為 138 萬元，不必逐筆檢附單據。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s1-5-004","近年來許多國人利用個人或國內公司資金佈局投資海外債券，有關其投資海外債券之課稅，下列敘述何者錯誤？",4,{"id":27,"question":28,"qno":29},"family_trust_s1-5-017","下列何者非屬個人房地合一稅的「非自願性因素」可採用五年內出售的優惠稅率？",17,{"id":31,"question":32,"qno":33},"family_trust_s1-5-018","甲公司為長期照顧因公受傷的乙員工，特提撥 100 萬元交付丙信託業者成立他益信託，並指定乙員工為受益人。乙員工應將此 100 萬元之信託利益權利價值，併入哪一年度之所得額課徵所得稅？",18,{"id":35,"question":36,"qno":37},"family_trust_s1-5-019","遺產捐贈或加入被繼承人死亡時已成立之公益信託，可不計入遺產總額，該信託應符合的條件，不包括下列何者？",19,{"id":39,"question":40,"qno":41},"family_trust_s1-5-020","以土地為信託財產者，於信託關係存續中，土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依相關規定稅率課徵地價稅，其應符合之規定，下列何者正確？ A.受益人已確定並享有全部信託利益 B.受益人已確定並享有信託期間之孳息利益 C.委託人未保留變更受益人之權利者 D.委託人保留變更受益人之權利者",20,{"id":43,"question":44,"qno":45},"family_trust_s1-5-021","有關土地增值稅與房地合一稅重購退稅，下列敘述何者錯誤？",21,1785170292277]