[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-10-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"senior_fin_s2","高齡金融規劃顧問師資格測驗——第二節","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_s2-10-027","10",27,"甲父（委託人）將一市價 5,000 萬元（時價 2,000 萬元）的不動產與 A 銀行（受託人）簽訂以乙女為受益人之他益信託，且委託人無保留變更受益人及分配、處分信託利益之權利，有關贈與稅及土地增值稅課徵時間點，下列敘述何者正確？",[13,14,15,16],"兩者皆於信託成立時","兩者皆於信託關係消滅，於 A 銀行將信託資產移轉予乙女時","信託成立時，課徵贈與稅；信託關係消滅，於 A 銀行將信託資產移轉予乙女時，課徵土地增值稅","信託成立時，課徵土地增值稅；信託關係消滅，於 A 銀行將信託資產移轉予乙女時，課徵贈與稅",2,"信託相關課稅規定",1,"(C) 對。案例中甲父設立他益信託且未保留變更受益人及處分信託利益之權利,依遺產及贈與稅法第 5 條之 1,信託成立時即視為委託人將享有信託利益之權利贈與乙女,應於契約訂定日起 30 日內申報贈與稅。至於土地增值稅,依土地稅法第 28 條之 3,信託土地移轉予受託人時不課徵;要等到信託關係消滅、A 銀行把土地移轉歸屬受益人乙女時,才依第 5 條之 2 課徵。(A)(B) 把兩稅時點合一,均與上述分別規定不符。(D) 恰好把兩者時點對調,方向相反。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"senior_fin_s2-10-021","有關信託財產發生收入之所得課徵，下列敘述何者錯誤？",21,{"id":28,"question":29,"qno":30},"senior_fin_s2-10-028","就贈與或遺產繼承時的信託財產價值計算基礎，下列敘述何者錯誤？",28,{"id":32,"question":33,"qno":34},"senior_fin_s2-10-048","有關信託與課稅議題，下列何者錯誤？",48,{"id":36,"question":37,"qno":38},"senior_fin_s2-10-051","依所得稅法第 14-4 條規定，個人提供財產依都市更新條例參與都市更新，或依都市危險及老舊建築物加速重建條例參與重建，於興建房屋完成後取得之房屋及其坐落基地第一次移轉且其持有期間在 5 年以下者，稅率為 20%。請問前開財產包括下列何者？ A.土地 B.合法建築物 C.未辦保存登記之頂樓加蓋 D.他項權利 E.資金",51,{"id":40,"question":41,"qno":42},"senior_fin_s2-10-052","某甲參與都市更新，如實際獲配房地權利價值大於應分配權利價值，某甲與建商協議減免繳納差價，其差價應申報何種稅賦？",52,{"id":44,"question":45,"qno":46},"senior_fin_s2-8-023","下列何種理論為我國目前信託課稅制度採用？",23,1784944958688]