[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-8-037":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_s1-8-037","8",37,"甲君承作有價證券之自益信託，並約定領取股息作為生活費，但考量股息有高有低，為進行完善之退休規劃，有關信託的安排，下列敘述何者錯誤？",[13,14,15,16],"股息可以用來申購其他金融商品","因本信託屬於自益信託，領取之股息不計入甲君之所得","股息用以支付生活費後如有剩餘，可指示信託承作定期存款","甲君如果股息不足以支付生活費，可選擇出售處分該有價證券",1,"信託相關課稅規定","自益信託的委託人與受益人同一人,依所得稅法第 3 條之 2、第 3 條之 4,信託財產發生之收入由受益人按所得類別併入當年度所得課稅,不因交付信託而免稅。甲君的股息仍屬其本人股利所得,應併入綜合所得,故 (B) 錯誤,為本題答案。(A) 受託人得依信託本旨及委託人指示以股息申購其他金融商品。(C) 剩餘資金指示承作定期存款是常見的保守運用。(D) 有價證券本身即信託財產,股息不足時得依指示處分部分證券支應,正是退休提領規劃的彈性設計。","medium",[22,26,30,34,38,42],{"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":33},"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":35,"question":36,"qno":37},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"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":33},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",1784944957418]