[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-senior_fin_s1-9-023":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_s1-9-023","9",23,"以土地為信託財產者，受託人依信託本旨無償移轉信託土地予委託人以外之歸屬權利人時，應以何人為納稅義務人、核課何種稅負？",[13,14,15,16],"以受託人為納稅義務人，核課土地增值稅","以歸屬權利人為納稅義務人，核課土地增值稅","以受託人為納稅義務人，核課贈與稅","以歸屬權利人為納稅義務人，核課贈與稅",1,"信託相關課稅規定","土地稅法第 5 條之 2 第 2 項規定,以土地為信託財產,受託人依信託本旨移轉信託土地與委託人以外之歸屬權利人時,以該歸屬權利人為納稅義務人,課徵土地增值稅,故 (B) 正確。設計理由在於信託期間土地登記名義雖在受託人,實質利益卻歸屬受益人或歸屬權利人,故由取得土地者承擔漲價利益的稅負。(A)(C) 以受託人為納稅義務人有誤,受託人僅是名義持有人,不因信託本旨的移轉而承擔稅負。(C)(D) 課贈與稅亦不正確,信託土地依信託本旨移轉屬信託關係的履行,非委託人另為無償贈與,土地移轉的稅目為土地增值稅。","hard",[22,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":10},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",1784944957866]