[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-8-024":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_s1-8-024","8",24,"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？",[13,14,15,16],"遺產稅","所得稅","營業稅","土地增值稅",2,"信託相關課稅規定",1,"營業稅是對營業人在中華民國境內銷售貨物或勞務及進口貨物所課徵的消費稅,課稅基礎在於「銷售行為與加值」,一般個人間單純的財產所有權移轉並不構成營業行為,故 (C) 不是因所有權移轉而生的稅負。(A) 遺產稅係因被繼承人死亡、遺產所有權移轉予繼承人而課徵。(B) 所得稅在財產交易時就交易所得課徵,例如房地合一所得稅與財產交易所得,亦以移轉為前提。(D) 土地增值稅於土地所有權移轉時就漲價總數額課徵,是最典型的移轉稅。分辨關鍵在於稅目所連結的是「移轉」還是「銷售營業」或「持有」。","medium",[23,27,31,35,39,43],{"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":42},"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":44,"question":45,"qno":34},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",1784944957294]