[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-10-052":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_s2-10-052","10",52,"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？",[13,14,15,16],"所得稅","遺產稅","贈與稅","營利事業所得稅",0,"信託相關課稅規定",1,"權利變換時實際分配的房地價值高於應分配價值者，差額本應由土地所有權人找補現金給實施者；建商協議減免這筆差價，等於某甲無償獲得一筆經濟利益，依所得稅法第 14 條第 1 項第 10 類屬其他所得，應併入當年度綜合所得總額申報所得稅，故 (A) 正確。(B) 遺產稅以被繼承人死亡遺留的財產為課稅標的，本案無人死亡。(C) 贈與稅的納稅義務人是贈與人，且營利事業對他人的無償給付依法不課贈與稅，而是分別認列受贈方所得。(D) 營利事業所得稅的納稅主體是公司，某甲為自然人，不適用。","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_s2-10-028","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":36,"question":37,"qno":38},"senior_fin_s2-10-048","有關信託與課稅議題，下列何者錯誤？",48,{"id":40,"question":41,"qno":42},"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":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？",23,1784944958959]