[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-10-028":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_s2-10-028","10",28,"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？",[13,14,15,16],"土地以公告土地現值計算","房屋以評定標準價格計算","上市櫃股票以購入當時之成本計算","未上市櫃股票以公司每股淨值乘信託股數之金額計算",2,"信託相關課稅規定",1,"(C) 敘述錯誤,故為答案。遺產及贈與稅法第 10 條規定財產價值以被繼承人死亡時或贈與人贈與時之時價為準,上市及上櫃股票的時價依同法施行細則第 28 條,以該日的收盤價計算,當日無買賣價格者則依最後交易日收盤價並參酌市況調整,絕非以購入成本認定,否則將任由取得成本高低左右稅基。(A) 土地依施行細則第 27 條以公告土地現值為時價,正確。(B) 房屋以主管稽徵機關評定之標準價格計算,正確。(D) 未上市、未上櫃且非興櫃股票,原則以死亡日或贈與日該公司資產淨值即每股淨值乘以信託股數估算,正確。","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_s2-10-027","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？",27,{"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？",23,1784944958693]