[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s2-10-051":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"senior_fin_s2-10-051","10",51,"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",[13,14,15,16],"僅 ABE","僅 ABDE","僅 ABC","ABCDE",1,"信託相關課稅規定","所得稅法第 14 條之 4 第 3 項關於都市更新及危老重建的優惠稅率，其適用前提是個人提供「土地、合法建築物、他項權利或資金」參與，也就是 A、B、D、E 四項，故 (B) 正確。C 的未辦保存登記頂樓加蓋屬違章建築，並非合法建築物，實務上僅能領取拆遷補償或救濟金，不能作為權利變換的提供財產，因此含 C 的 (C) 與 (D) 均不符。(A) 僅 ABE 則漏掉他項權利；地上權、典權、抵押權等他項權利人於權利變換時同樣可選擇提供權利參與分配，明文列入適用範圍，不應排除。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"senior_fin_s2-10-048","有關信託與課稅議題，下列何者錯誤？",48,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"senior_fin_s2-8-023","下列何種理論為我國目前信託課稅制度採用？",23,1784944958943]