[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-8-052":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"senior_fin_s1-8-052","8",52,"某人將住宅以每月$20,000 出租予符合租金補貼申請資格之房客，成為公益出租人，就該部分收入需繳納多少綜合所得稅（假設綜合所得稅率為 5%）？",[13,14,15,16],"$1,540","$1,710","$3,000","$3,520",1,"高齡金融相關商品","公益出租人依住宅法第 15 條享有租金所得每屋每月最高 15,000 元免稅,超過部分才計入租賃所得;租賃所得未舉證者按租金收入 43% 減除必要費用,即以 57% 認列。算式:全年租金 20,000×12=240,000,減免稅額 15,000×12=180,000,應稅租金 60,000;租賃所得 60,000×57%=34,200;應納稅額 34,200×5%=1,710,與 (B) 相符。(C) 是直接以 60,000×5% 計算、漏減 43% 必要費用;(A) 與 (D) 則為免稅額或費用率取用錯誤所致。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"senior_fin_s1-10-029","下列何者不是常見的長照三寶的保險類型？",29,{"id":27,"question":28,"qno":29},"senior_fin_s1-10-030","主管機關近年來積極推動保險業者強化對高齡消費者保險權益之重視，修法要求業務人員針對幾歲以上之客戶，應評估其是否具有辨識不利其投保權益情形之能力？",30,{"id":31,"question":32,"qno":33},"senior_fin_s1-10-049","有關長壽風險的敘述，下列何者正確？",49,{"id":35,"question":36,"qno":37},"senior_fin_s1-10-050","保險契約提供的權利，在這世代有更多元選擇，下列敘述何者正確？ A.契約轉換指的是要保人以現有保險契約，轉換為非同一保險公司同類型保險契約 B.保額調整是無條件，提供要保人申請保額提高，或降低的權利 C.保險單借款是指若有保單價值準備金的商品，可在其範圍內向保險公司辦理保單借款 D.保單提前（生前）給付，當其存活餘命經醫學專業判斷已低於一定期間，可向保險公司申請提前給付保險金額之全部或一部",50,{"id":39,"question":40,"qno":41},"senior_fin_s1-10-055","有關高齡相關金融商品的性質及特色，下列敘述何者正確？",55,{"id":43,"question":44,"qno":25},"senior_fin_s1-8-029","有關生死合險，下列敘述何者錯誤？",1784944957556]