[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_invest-115-2-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_sr_invest","證券商高級業務員資格測驗——證券投資與財務分析(試卷「投資學」)","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_sr_invest-115-2-007","115-2",7,"在國內個人買賣短期票券之利息所得的課稅方式是採：",[13,14,15,16],"併入綜合所得稅計算","免稅","分離課稅","併入營利事業所得稅計算",2,"投資概論與證券市場",1,"個人持有短期票券（國庫券、商業本票、銀行承兌匯票、可轉讓定期存單等）所取得的利息所得，依所得稅法採就源扣繳、分離課稅，扣繳完畢後即不再併入個人綜合所得總額申報，故選 (C)。這樣的設計讓高所得者的票券利息不必適用累進稅率，是政府活絡貨幣市場的政策工具。(A) 錯誤，正因為分離課稅，所以不併入綜合所得稅計算。(B) 錯誤，分離課稅是先扣一筆稅就結清，並不等於免稅。(D) 錯誤，營利事業所得稅是法人的稅目，本題問的是個人；營利事業取得票券利息的處理方式與個人並不相同。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_invest-114-3-003","何種證券之持有人在公司辦理現金增資時，有優先認購新股之權利？甲.認購權證；乙.普通股；丙.認股權證；丁.可轉換公司債",3,{"id":28,"question":29,"qno":30},"sec_sr_invest-114-3-010","在 S&P500 的採樣股中，市值愈大的股票，其價格波動對 S&P500 指數的影響將如何？",10,{"id":32,"question":33,"qno":34},"sec_sr_invest-114-3-028","何者「不是」資本市場之工具？",28,{"id":36,"question":37,"qno":38},"sec_sr_invest-114-3-029","ETN 和 ETF 的比較，下列何者有誤？",29,{"id":40,"question":41,"qno":42},"sec_sr_invest-114-3-030","下列有關優先權特別股的敘述何者有誤？",30,{"id":44,"question":45,"qno":19},"sec_sr_invest-115-1-001","下列有關特別股的敘述何者正確？",1785904143879]