[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s2-9-021":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_s2-9-021","9",21,"委託人（夫妻之一方）為受益人（其配偶）成立他益型安養信託，視為委託人將享有信託利益的權利贈與受益人，應對委託人核課何種稅負？",[13,14,15,16],"贈與稅","遺產稅","所得稅","無須課稅",3,"信託相關課稅規定",1,"他益信託成立時，依遺產及贈與稅法第 5 條之 1，視為委託人將享有信託利益之權利贈與受益人，原則上應對委託人課徵贈與稅；但同法第 20 條第 1 項第 6 款明定配偶相互贈與之財產不計入贈與總額，本題委託人為夫妻之一方、受益人為其配偶，屬配偶間相互贈與，故不計入贈與總額而無須課徵贈與稅，(D) 正確。(A) 若受益人為子女或第三人才須課贈與稅，配偶間則有免計入的優惠。(B) 遺產稅係於被繼承人死亡時就遺產課徵，與生前成立他益信託的時點無關。(C) 信託成立本身非所得實現事件，不課所得稅。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"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？",{"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？",52,1784944959931]