[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-10-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"senior_fin_s1-10-022","10",22,"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？",[13,14,15,16],"信託契約成立時","信託關係消滅，受託人交付信託財產給受益人時","信託關係存續中，將原受益人為委託人變更為非委託人者，於變更時","信託關係存續中，委託人追加信託財產，致增加非委託人享有信託利益之權利者，於追加時，就增加部分",1,"信託相關課稅規定","遺產及贈與稅法第 5 條之 1 採「權利移轉時課稅」原則:信託契約明定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,於信託契約訂定日課徵贈與稅。(B) 信託關係消滅、受託人交付信託財產給受益人時,受益權早在契約成立時已課過贈與稅,此時僅是履行給付而非再一次贈與,若再課將重複課稅,故為錯誤敘述。(A) 契約訂定時課徵正是該條第 1 項原則。(C) 存續中將受益人由委託人變更為非委託人者,於變更時視為贈與。(D) 追加信託財產致增加非委託人受益權者,就增加部分於追加時課徵。","hard",[22,26,30,34,38,41],{"id":23,"question":24,"qno":25},"senior_fin_s1-10-019","交付土地為信託時，信託財產之時價如何計算？",19,{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":29},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",{"id":42,"question":43,"qno":44},"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？",24,1784944956641]