[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-6-041":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_s1-6-041","6",41,"有關囤房稅 2.0 修法重點之敘述，下列何者錯誤？",[13,14,15,16],"非自住住家用房屋稅率調高為 2%-4.8%，並採全數累進制","調降全國單一自住稅率","申報租賃所得可減稅","囤房稅 2.0 實施後，各縣市分開歸戶",3,"我國法制基礎篇III(稅制)",1,"囤房稅2.0最核心的改變就是把非自住住家用房屋改為全國歸戶，避免屋主把房子分散登記在不同縣市規避高稅率，(D)所稱各縣市分開歸戶與修法方向完全相反。(A)正確，非自住住家用房屋的法定稅率區間調高為百分之二至百分之四點八，並要求地方政府採全數累進方式訂定差別稅率。(B)正確，為避免誤傷自住者，全國僅有一戶且供本人、配偶及未成年子女實際居住並辦竣戶籍登記者，適用調降後的優惠稅率。(C)正確，房屋供出租且申報租賃所得達一定水準者，可適用較低稅率，用以鼓勵誠實申報並釋出房屋。","medium",[23,27,31,35,39,43],{"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":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",21,1785170292620]