[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s2-8-048":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_s2-8-048","8",48,"高齡者成立安養信託，將金錢及股票移轉予經營信託之銀行業者，而下列敘述何者正確？",[13,14,15,16],"該銀行需課徵該信託移轉之營業稅","該高齡者需申報信託財產之營業稅","該信託結束時，由受託銀行就所有信託財產移轉申報營業稅","該信託移轉不視為銷售，故受託銀行無需課徵營業稅",3,"信託相關課稅規定",1,"加值型及非加值型營業稅法第 3 條之 1 規定，信託財產於委託人與受託人間移轉或為其他處分者，不適用視為銷售貨物或勞務的規定，因為此種移轉只是為達成信託目的的形式上權利變動，並無對價與消費行為，故 (D) 正確。(A) 受託銀行取得金錢與股票並非銷售取得對價，不生營業稅課徵問題。(B) 高齡者為委託人，交付信託財產亦非銷售行為，無申報營業稅的義務。(C) 信託關係消滅時，信託財產由受託人返還受益人或歸屬權利人，同屬前開條文不視為銷售的範圍，仍不課徵營業稅。","medium",[23,27,31,35,38,42],{"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":10},"senior_fin_s2-10-048","有關信託與課稅議題，下列何者錯誤？",{"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？",52,1784944959553]