[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-8-023":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_s1-8-023","8",23,"有關交易對應之稅負，下列何者正確？",[13,14,15,16],"營利事業銷售貨物或勞務應課徵貨物稅","個人出售不動產應課徵土地增值稅","個人持有自用且自住不動產，於每年 5 月應申報綜合所得稅","營利事業持有汽機車等交通工具，於持有期間無須繳納任何稅負",1,"信託相關課稅規定","土地稅法第 28 條規定已規定地價之土地,於所有權移轉時應按土地漲價總數額課徵土地增值稅,個人出售不動產時其土地部分自應課徵,房屋部分則另計入房地合一所得稅,故 (B) 正確。(A) 錯在稅目,營利事業銷售貨物或勞務課徵的是營業稅,貨物稅僅對橡膠輪胎、水泥、飲料、油氣、電器、車輛等特定貨物於出廠或進口時課徵。(C) 持有自用住宅期間負擔的是地價稅與房屋稅,五月申報綜合所得稅是因有所得而申報,並非因持有不動產而生。(D) 營利事業持有汽機車仍須繳納使用牌照稅與燃料使用費,並非無稅。","medium",[22,26,30,33,37,41],{"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_s1-10-022","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":31,"question":32,"qno":10},"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？",{"id":34,"question":35,"qno":36},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"id":38,"question":39,"qno":40},"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":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？",24,1784944957290]