[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-017":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s1-6-017","6",17,"有關資產的時價，下列敘述何者錯誤？",[13,14,15,16],"上市與上櫃公司為當日收盤價","興櫃股票為當日加權平均成交價","未上市櫃公司股票為當日加權平均成交價","房屋為評定標準價格",2,"我國法制基礎篇III(稅制)",1,"遺產及贈與稅的估價採分類定價：上市、上櫃股票以繼承或贈與當日的收盤價為準；興櫃股票因交易方式不同，改採當日加權平均成交價；至於未上市、未上櫃且非興櫃的公司股票，根本沒有公開市價可循，依規定應以該公司的資產淨值估定，也就是按每股淨值計算，(C)把興櫃的算法套到沒有市場報價的公司身上，為錯誤敘述。(A)、(B)所述與規定相符。(D)也正確，房屋以房屋稅籍的評定標準價格為時價，土地則以公告土地現值為準，兩者都不採市價，這也是不動產在遺產估價上常被視為打了折扣的原因。","medium",[23,27,30,34,38,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":10},"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？",{"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？",21,1785170292383]