[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-9-026":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_s2-9-026","9",26,"信託契約約定信託利益之全部或一部之受益人為非委託人，當全部受益人皆為自然人時，應依遺產及贈與稅法規定，對何人、於何時核課贈與稅？",[13,14,15,16],"非委託人之受益人應於領受信託利益時核課贈與稅","非委託人之受益人應於信託成立時核課贈與稅","委託人應於信託成立時核課贈與稅","委託人應於非委託人之受益人領受信託利益時核課贈與稅",2,"信託相關課稅規定",1,"遺產及贈與稅法第 5 條之 1 第 1 項明定，信託契約約定信託利益之全部或一部之受益人為非委託人者，視為委託人將享有信託利益之權利贈與該受益人，依同法規定課徵贈與稅；而依第 24 條之 1，贈與稅之課徵時點為信託契約訂定日，納稅義務人則為贈與人即委託人，故 (C) 的「委託人、信託成立時」完全正確。(A)(B) 把納稅義務人誤為受益人，受益人受領信託利益時課的是所得稅而非贈與稅。(D) 主體雖為委託人，但把課稅時點延到受益人實際領受信託利益時，與第 24 條之 1 所定訂約日不符。","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？",52,1784944959970]