[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-8-025":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_s1-8-025","8",25,"有關房地合一稅 2.0 之修法重點，下列敘述何者錯誤？",[13,14,15,16],"個人非自願因素交易維持稅率 20%","土地漲價總數額減除上限＝交易當年度公告土地現值－前次移轉現值","擴大房地合一的課稅範圍至交易地上權方式之房屋使用權","營利事業依持有期間按差別稅率分開計稅",2,"信託相關課稅規定",1,"房地合一稅 2.0 的修法重點在於延長個人短期重稅期間,持有二年內課 45%、逾二年未逾五年課 35%,營利事業比照個人按持有期間分開計稅,並把預售屋及其坐落基地與特定股權交易納入課稅範圍。至於以設定地上權方式之房屋使用權,在房地合一稅 1.0 上路時即已納入課稅範圍,並非 2.0 才擴大,故 (C) 敘述錯誤。(A) 非自願性因素等情形維持 20% 稅率。(B) 土地漲價總數額的減除設有上限,以避免重複減除規避稅負。(D) 營利事業改按持有期間分開計稅,正是 2.0 的核心。","hard",[23,27,31,35,38,42],{"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":10},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":34},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",1784944957298]