[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s2-8-025":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_s2-8-025","8",25,"長輩完成遺囑信託，應於何時需課徵遺產稅？",[13,14,15,16],"遺囑信託完成時","長輩死亡時","遺囑執行人確認時","遺囑信託完成公證時",1,"信託相關課稅規定","(B) 正確。遺囑信託是以遺囑方式設立的信託，依民法規定遺囑自遺囑人死亡時才發生效力，信託亦於同一時點成立生效；遺產及贈與稅法第 3 條之 2 第 1 項並明定，因遺囑成立之信託，於遺囑人死亡時，其信託財產應依法課徵遺產稅。因此課稅時點固定在被繼承人死亡時，與後續程序無關。(A) 遺囑信託在遺囑人生前僅是預立，尚未生效，自無課稅問題。(C) 遺囑執行人的確認或就任只是執行程序，不影響納稅義務發生時點。(D) 遺囑公證只是強化遺囑形式效力，同樣不是課稅時點。","medium",[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_s2-10-051","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":43,"question":44,"qno":45},"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？",52,1784944959301]