[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-9-032":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_s1-9-032","9",32,"因實施權利變換應分配之土地未達最小分配面積單元，而改領現金者，其土地增值稅率為何？",[13,14,15,16],"免徵","減半徵收","減徵 40%","10%",0,"信託相關課稅規定",1,"都市更新條例第 67 條把權利變換的稅捐優惠分成幾個層次，其中「因權利變換而應分配之土地及建築物未達最小分配面積單元，而改領現金者」明定免徵土地增值稅。理由是這類地主並非主動出售土地換取利益，而是因分配單元過小、依法被迫改領現金，屬非自願性的權利變換結果，故給予全額免稅，選 (A)。(B) 減半徵收非本款待遇；(C) 減徵 40% 是權利變換取得之土地及建築物於更新後「第一次移轉」時的優惠，適用時點不同；(D) 10% 是自用住宅用地土地增值稅的優惠稅率，與權利變換改領現金無關。","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？",1784944957943]