[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-8-024":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_s2-8-024","8",24,"下列各項信託財產之孳息，何者符合所得發生時課稅之原則？",[13,14,15,16],"證券投資信託基金配息","共同信託基金配息","股票信託之股利分配","公益信託分配信託利益",2,"信託相關課稅規定",1,"(C) 正確。依信託導管理論及所得稅法第 3 條之 4 第 1 項，信託財產發生的收入應於「所得發生年度」按受益人所得類別課稅；股票信託之股利在被投資公司分配時即已發生，受託人應於發生年度計算並歸屬受益人申報，符合發生時課稅原則。(A) 證券投資信託基金配息與 (B) 共同信託基金配息，依同條第 6 項屬例外，改採受益人實際「分配時」課稅，以配合基金收益分配的作業實務。(D) 公益信託分配之信託利益，依相關規定符合條件者受益人免納所得稅，並非在發生時對受益人課稅，故均不符題意。","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_s2-10-052","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？",52,1784944959290]