[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-10-046":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_s1-10-046","10",46,"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？",[13,14,15,16],"房屋總戶數及地價總額皆以受益人全國總歸戶合併計算","房屋總戶數及地價總額皆以受益人在同一直轄市或縣（市）轄區內有所之房屋、土地合併計算","房屋總戶數以受益人全國總歸戶計算；地價總額以受益人在同一直轄市或縣（市）轄區內所有土地合併計算","房屋總戶數以受益人在同一直轄市或縣（市）轄區內所有戶數計算；地價總額以受益人全國所有土地合併計算",2,"信託相關課稅規定",1,"他益信託且委託人未保留變更受益人權利時，受益人已確定享有信託利益，房屋稅與地價稅的納稅義務由受託人負擔，但稅率級距的歸戶基準改以受益人為準。房屋稅在囤房稅制改採全國總歸戶後，是把信託房屋與受益人本人所有的房屋合併計算全國總戶數；地價稅則依土地稅法第 3 條之 1，將信託土地與受益人在同一直轄市或縣（市）轄區內所有土地合併計算地價總額，適用累進稅率，故 (C) 正確。(A) 誤把地價稅也拉成全國歸戶，(B) 誤把房屋稅限縮在單一縣市，(D) 則將兩者範圍完全對調。","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_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"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？",24,1784944956945]