[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-10-019":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"senior_fin_s1","高齡金融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":19,"explanation":20,"difficulty":21},"senior_fin_s1-10-019","10",19,"交付土地為信託時，信託財產之時價如何計算？",[13,14,15,16],"以申報地價","以評定現值","以當期公告土地現值","以當期公告土地市值",2,"信託相關課稅規定",1,"信託財產課稅時的價值認定,依遺產及贈與稅法第 10 條第 3 項,土地以公告土地現值或評定標準價格為準,房屋以評定標準價格為準,故交付土地為信託時,信託財產之時價以當期公告土地現值計算,選 (C)。(A) 申報地價是地價稅的課稅基礎,由所有權人於公告地價期間申報,與贈與、遺產稅的時價基準不同。(B) 評定現值適用對象是房屋而非土地。(D) 公告土地市值並非現行地價體系的名詞,官方地價僅有公告地價與公告土地現值兩種,屬純粹干擾選項。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"senior_fin_s1-10-022","信託契約明定信託利益之全部或一部之受益人為非委託人者，視為委託人將享有信託利益之權利贈與該受益人，有關贈與稅課徵時間點，下列敘述何者錯誤？",22,{"id":28,"question":29,"qno":30},"senior_fin_s1-10-023","委託人成立受益人特定之他益信託，且委託人無保留變更受益人及分配、處分信託利益之權利，信託期間約定至受益人死亡時止，於計算信託利益權利時，信託期間認定，下列敘述何者正確？",23,{"id":32,"question":33,"qno":34},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"id":36,"question":37,"qno":38},"senior_fin_s1-10-046","某甲以其一處房地成立他益信託，且無保留變更受益人的權利，受益人為乙，就課徵房屋稅及地價稅時，房屋總戶數及地價總額的計算基準，下列敘述何者正確？",46,{"id":40,"question":41,"qno":30},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",{"id":43,"question":44,"qno":45},"senior_fin_s1-8-024","下列選項何者不是因財產所有權移轉所導致可能產生之稅負？",24,1784944956604]