[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-8-017":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_s1-8-017","8",17,"下列何者是興櫃股票的時價？",[13,14,15,16],"當日收盤價","當日加權平均成交價","淨值","帳面價值",1,"我國法制基礎篇III(稅制)","遺產及贈與稅法施行細則第28條規定，上市、上櫃股票依繼承開始日或贈與日的收盤價估定，興櫃股票則依當日加權平均成交價估定；當日無買賣價格時，改採前最後一日的價格。興櫃市場採議價交易，沒有集中撮合的收盤價，以當日加權平均成交價較能代表市場行情，故選(B)。(A)收盤價適用於上市櫃股票；(C)淨值是第29條對未上市、未上櫃且非興櫃股票的估價方法，並須就土地、房屋及持有的上市櫃股票調整；(D)帳面價值只是會計紀錄，未反映時價，不作為估價基礎。","medium",[22,26,29,33,37,41],{"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":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":30,"question":31,"qno":32},"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":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？",21,1793070631397]