[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-8-026":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_s2-8-026","8",26,"長輩過世後，子孫繼承人將繼承的遺產捐贈給長輩生前由信託業成立之公益信託且完全用於公益用途，該捐贈之財產，下列敘述何者正確？",[13,14,15,16],"該財產不計入遺產總額","該財產不計入受益人所得額","該財產可扣抵繼承人應納遺產稅","該財產可扣抵繼承人所得額",0,"信託相關課稅規定",1,"(A) 正確。遺產及贈與稅法第 16 條之 1 規定，遺贈人、受遺贈人或繼承人提供財產，捐贈或加入被繼承人死亡時已成立之公益信託，且該信託符合受託人為信託業、除公益目的外不給予特定人特殊利益、信託關係解除時財產移轉予各級政府或其他公益信託等要件者，該捐贈財產「不計入遺產總額」。(B) 條文處理的是遺產總額的減除，與受益人所得額的計算無涉。(C) 屬不計入遺產總額而非稅額扣抵，兩者法律效果不同，不可混用。(D) 該財產既已排除於遺產總額外，繼承人不得再重複作為所得額的扣除項目。","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？",52,1784944959305]