[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-10-025":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_s1-10-025","10",25,"下列何者非為臺灣信託課稅理論原則？",[13,14,15,16],"實質課稅","稽徵便利","實體理論","發生時課稅",2,"信託相關課稅規定",1,"我國信託課稅採「導管理論」,將信託視為財產與利益從委託人流向受益人的管道,信託本身不是納稅主體,所得由受益人依所得稅法第 3 條之 2、第 3 條之 4 課稅,並輔以實質課稅、稽徵便利與發生時課稅等原則。(C) 實體理論主張信託財產獨立成為課稅主體、對信託本身課稅,與我國制度相反,故為正確答案。(A) 實質課稅要求依經濟實質而非契約形式認定納稅義務人,是稅捐稽徵法第 12 條之 1 核心。(B) 稽徵便利指制度須考量徵納成本。(D) 發生時課稅指所得於發生年度歸課受益人,不待實際分配。","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_s1-10-023","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":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":34},"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？",24,1784944956691]