[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-8-028":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_s1-8-028","8",28,"高齡者經由高齡金融規劃顧問師建議擬辦理特定子孫受益人之他益信託，有關信託課稅敘述，下列何者錯誤？",[13,14,15,16],"高齡者無保留變更受益人之權利，契約成立時核課贈與稅","高齡者保留變更受益人之權利，契約成立時不課贈與稅","高齡者保留變更受益人之權利，信託利益實際分配時核課贈與稅","高齡者無保留變更受益人之權利，信託利益實際分配時核課贈與稅",3,"信託相關課稅規定",1,"他益信託的贈與稅課徵時點,取決於委託人有無保留變更受益人或處分信託利益的權利。依遺產及贈與稅法第 5 條之 1 及財政部相關函釋,委託人未保留變更受益人權利者,贈與在契約成立時即告確定,應於訂約日起三十日內申報贈與稅;反之若保留該權利,受益人尚未確定,成立時不課,俟信託利益實際分配時再就實際受贈人課徵。(D) 把「未保留權利」與「實際分配時課徵」錯配,故為錯誤敘述。(A) 未保留權利於成立時課徵,正確。(B) 與 (C) 分別描述保留權利時成立不課、分配時課,前後一致且符合規定。","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？",1784944957329]