[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-10-023":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_s1-10-023","10",23,"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？",[13,14,15,16],"10 年","20 年","無法承作以受益人死亡為信託終止條件之信託","以信託契約訂定時內政部公布之最近一年全體國人平均餘命認定",3,"信託相關課稅規定",1,"他益信託贈與稅的課稅價值,須將受益人未來可享的信託利益折算為訂約時現值,因此信託期間長短直接影響稅額。依遺產及贈與稅法施行細則有關信託利益計算的規定,信託期間不確定者原則以二十年計,但約定至受益人死亡時止者,因期間取決於受益人餘命,故以訂立信託契約時政府公布之最近一年全體國人平均餘命認定,選 (D),使課稅基礎有客觀依據。(A) 十年並無法規依據。(B) 二十年是期間完全不確定時的擬制年限,本題已可用餘命推估。(C) 說法錯誤,以受益人死亡為終止事由的信託法律上並未禁止。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":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":10},"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？",24,1784944956658]