[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-9-034":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_s1-9-034","9",34,"有關共益型老人安養信託契約中，如約定共同受益人中之一人身故，由生存受益人享有全部信託利益，而生存受益人為委託人時，其產生的稅賦，下列何者正確？",[13,14,15,16],"該身故者未領受之受益權產生遺產稅","該身故者未領受之受益權贈予委託人產生贈與稅","該身故者未領受之受益權為死因贈與，比照遺贈","該身故者未領受之受益權視作贈與之返還，免徵遺產稅及贈與稅",3,"信託相關課稅規定",1,"共益型安養信託裡，委託人自己也是受益人之一；當其他共同受益人先身故，而依契約約定由生存受益人取得全部信託利益，且該生存受益人正是原委託人時，信託利益等於回到當初出資的人手上。這種情形性質上屬於「贈與之返還」，委託人並未因此無償取得他人財產，先前的信託行為在該部分等於未發生贈與效果，故不課遺產稅也不課贈與稅，答案為 (D)。(A) 身故者的受益權既已回歸委託人，並未留在其遺產中，不生遺產稅；(B) 返還原出資人非新的無償移轉，不構成贈與；(C) 死因贈與需以受贈人取得他人財產為前提，與本題財產回流委託人的方向相反。","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？",1784944957952]