[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-46-011":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_prac-46-011","46",11,"下列何者非大企業雇主常用的理財節稅工具？",[13,14,15,16],"個人信託","高額保單","境外公司","新臺幣定存",3,"稅務規劃",1,"新臺幣定存利息併入綜合所得課稅、無節稅效果,並非大企業雇主常用的節稅工具。個人信託、高額保單、境外公司都常被用來移轉或遞延稅負,故屬常用工具。","easy",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"fin_plan_prac-46-003","理財專員評估客戶所有理財目標均可同時達成，剩餘財產遠超過遺產稅免稅額時，不宜為下列何項規劃建議？",{"id":27,"question":28,"qno":29},"fin_plan_prac-46-047","依我國遺產及贈與稅法規定，被繼承人死亡前多久內贈與配偶之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額課稅？",47,{"id":31,"question":32,"qno":33},"fin_plan_prac-46-048","有關個人所得稅列舉扣除額中「購屋借款利息」之敘述，下列何者錯誤？",48,{"id":35,"question":36,"qno":37},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",49,{"id":39,"question":40,"qno":41},"fin_plan_prac-47-026","目前我國自用住宅購屋借款全年利息支出（減除儲蓄投資特別扣除額的部分），可扣除上限為多少萬元？",26,{"id":43,"question":44,"qno":29},"fin_plan_prac-47-047","被繼承人死亡前二年贈與特定人之資產，於死亡後仍應併入遺產總額課徵遺產稅，下列何者不屬於所謂之「特定人」？",1783434647285]