[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-47-047":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-47-047","47",47,"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」？",[13,14,15,16],"被繼承人之配偶","被繼承人之子女","被繼承人之女婿","被繼承人之堂兄弟",3,"稅務規劃",1,"死亡前二年贈與需併回遺產課稅的「特定人」限配偶、直系血親卑親屬（子女）及其配偶（女婿、媳婦）等近親，堂兄弟屬旁系血親、非此列舉範圍，故(4)不屬特定人。前三者皆為法定近親，故非答案。","medium",[23,26,30,33,37,41],{"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-46-011","下列何者非大企業雇主常用的理財節稅工具？",11,{"id":31,"question":32,"qno":10},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",49,{"id":42,"question":43,"qno":44},"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？",26,1783434647979]