[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-9-048":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_s1-9-048","9",48,"歐爺爺以 2,200 萬元成立 10 年期信託，且委託人無保留權利，約定將以信託之金錢全數購買票面利率 3.5%、10 年期之公司債，10 年間歐爺爺於每週年屆滿前一日定額領回 68.5 萬元供其安養之用，信託到期剩餘信託財產由女兒歐淑女受益，歐爺爺年度無其他贈與，郵局 1 年期定儲固定利率 1.725%，PVIFA(1.725%,10)=9.1132，請問信託成立時歐爺爺應繳多少贈與稅？（千位數以下四捨五入）",[13,14,15,16],"1,186,000 元","1,254,000 元","1,271,000 元","1,332,000 元",3,"信託相關課稅規定",1,"委託人無保留權利、每年定額領回，到期剩餘歸女兒，贈與價值＝信託金額扣除委託人領回部分的現值。領回現值＝68.5 萬 × PVIFA(1.725%,10)＝624.25 萬元；贈與總額＝2,200 萬 − 624.25 萬＝1,575.75 萬元。減除免稅額 244 萬元後，贈與淨額＝1,331.75 萬元，未達 2,811 萬元級距，適用 10% 稅率，應納稅額 1,331,746 元，四捨五入為 1,332,000 元，選 (D)。(A)、(B)、(C) 偏低，多來自漏減免稅額或誤用票面利率 3.5% 折現。","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？",1784944958087]