[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s2-9-028":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"senior_fin_s2-9-028","9",28,"張爸爸今年因病過世，其於二年前因參與合建成立了一件不動產自益信託，另於一年前成立了一件受益人為兒子張小明之不動產全部他益信託，張爸爸過世時之相關稅負，下列敘述何者正確？",[13,14,15,16],"張爸爸遺產中土地之時價以公告地價計算之","張爸爸因合建成立之自益信託如仍有信託利益之權利未領受部分應課遺產稅","張爸爸遺產中如有未信託之土地，應課徵土地增值稅","張爸爸成立之不動產他益信託因死亡前二年贈與之規定喪失其信託效力",1,"信託相關課稅規定","張爸爸兩年前成立的合建自益信託，信託利益仍歸自己享有，死亡時尚未領受的信託利益權利屬其遺產，依遺產及贈與稅法第 3 條之 2 第 2 項應課徵遺產稅，故 (B) 正確。(A) 遺產中土地之時價依同法第 10 條以死亡日當期公告土地現值計算，並非公告地價（公告地價是地價稅稅基）。(C) 因繼承而移轉之土地依土地稅法第 28 條免徵土地增值稅，只課遺產稅，不會重複課土增稅。(D) 一年前成立的他益信託已依第 5 條之 1 課過贈與稅，死亡前二年贈與係依第 15 條併入遺產總額課稅並扣抵已納贈與稅，信託本身效力不受影響。","hard",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"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":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":10},"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？",{"id":34,"question":35,"qno":36},"senior_fin_s2-10-048","有關信託與課稅議題，下列何者錯誤？",48,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",52,1784944959986]