[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-6-018":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":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s1-6-018","6",18,"地價稅符合自用住宅的優惠稅率為何？",[13,14,15,16],"千分之一","千分之二","千分之三","千分之十",1,"我國法制基礎篇III(稅制)","地價稅的一般用地採累進稅率，自基本稅率千分之十起跳，再依累進起點地價逐級加重；符合自用住宅用地要件者改適用千分之二的優惠稅率，只有基本稅率的五分之一，故(B)正確。要適用這個稅率，土地須無出租、無營業使用，並由土地所有權人或其配偶、直系親屬在該地辦竣戶籍登記，面積另有都市土地與非都市土地的上限，且原則上以一處為限，超過的部分仍按一般用地課徵。(A)的千分之一與(C)的千分之三都不是自用住宅用地的法定優惠稅率。(D)的千分之十則是一般用地的基本稅率，正是優惠稅率所要減輕的對象。","easy",[22,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",21,1785170292389]