[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s2-8-032":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"senior_fin_s2-8-032","8",32,"就都市更新稅賦減免的相關規定，下列何者錯誤？",[13,14,15,16],"更新後地價稅及房屋稅減半徵收二年","實施權利變換，以土地抵付權利變換負擔者，減徵土地增值稅 40%","不願參加權利變換而領取現金補償者，減徵土地增值稅 40%","依權利變換取得之土地及建築物，於更新後第一次移轉時，減徵土地增值稅及契稅 40%",1,"高齡金融相關商品","都市更新條例第 67 條至第 69 條的稅賦優惠中，權利變換時土地所有權人以土地抵付權利變換負擔者，該部分土地是「免徵」土地增值稅，並非減徵 40%，故 (B) 敘述錯誤，為應選答案。(A) 更新後的地價稅及房屋稅減半徵收二年，是條例明定的更新獎勵。(C) 不願參加權利變換而由實施者以現金補償者，其應繳土地增值稅減徵 40%，屬條文明列的減徵情形。(D) 依權利變換取得的更新後土地及建築物，於更新後第一次移轉時，土地增值稅及契稅同樣減徵 40%，用以降低更新戶處分成本。記憶要領：抵付負擔者免徵、其餘減徵四成。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"senior_fin_s2-10-029","有關小額終老保險的敘述，下列何者正確？",29,{"id":27,"question":28,"qno":29},"senior_fin_s2-10-030","有關實支實付型與日額型的敘述，下列何者正確？",30,{"id":31,"question":32,"qno":33},"senior_fin_s2-10-031","有關中央銀行 113 年 10 月 09 日公布「中央銀行對金融機構辦理不動產抵押貸款業務規定」（以下簡稱本規定）之協處措施，下列敘述何者錯誤？",31,{"id":35,"question":36,"qno":37},"senior_fin_s2-10-049","重大疾病保險的保障範圍通常包含下列哪一項？",49,{"id":39,"question":40,"qno":41},"senior_fin_s2-10-050","減額繳清保險會造成下列何種現象？",50,{"id":43,"question":44,"qno":25},"senior_fin_s2-8-029","採用第六回經驗生命表計算出來死亡保險的保費金額，會比用第五回經驗生命表算出來的保費金額高或低？",1784944959379]