[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-46-048":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-46-048","46",48,"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？",[13,14,15,16],"每一申報戶以一屋為限","以自用住宅之購屋借款利息為限","只限房屋登記為納稅義務人本人所有，且無出租或供營業使用","以實際房貸利息支出先扣除享有儲蓄投資特別扣除額後，以餘額每年不得超過 30 萬元申報",2,"稅務規劃",1,"購屋借款利息扣除只要求房屋為本人、配偶或受扶養親屬所有並供自住、無出租營業即可，不限僅登記為納稅義務人本人所有，故此敘述錯誤。每戶一屋為限、先減儲蓄投資特別扣除後餘額上限30萬等均為正確。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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？",3,{"id":28,"question":29,"qno":30},"fin_plan_prac-46-011","下列何者非大企業雇主常用的理財節稅工具？",11,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",49,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":34},"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」？",1783434647559]