[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-8-027":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_s1-8-027","8",27,"王爸爸成立了不動產他益信託，受益人為其三位子女，有關信託成立時應繳納之稅負，下列何者正確？ A.土地增值稅B.契稅 C.所得稅 D.贈與稅",[13,14,15,16],"僅 AB","僅 ABD","僅 C","僅 D",3,"信託相關課稅規定",1,"王爸爸將不動產信託給受託人、以三名子女為受益人,屬他益信託,依遺產及贈與稅法第 5 條之 1,信託契約明定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,應於契約成立時課徵贈與稅,故 (D) 僅 D 正確。(A) 與 (B) 錯在土地增值稅與契稅:依土地稅法第 28 條之 3 及契稅條例第 14 條之 1,因信託行為成立而將土地或房屋移轉予受託人者,不課徵土地增值稅、不課徵契稅,待日後受託人移轉予歸屬權利人時才課。(C) 錯在所得稅,信託成立本身並無實現的交易所得,委託人並未取得對價。","hard",[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？",1784944957317]