[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s2-9-053":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_s2-9-053","9",53,"有關老人自益型安養信託得扣除受益人身故喪葬費用之相關規範，下列何者錯誤？",[13,14,15,16],"信託契約須定明信託事務之處理包括受益人身故後之喪葬事宜","以信託專戶中屬身故受益人享有信託利益之權利未領受部分之金錢實支實付喪葬費用","須依遺產及贈與稅法規定檢附遺產稅繳清、免稅、不計入遺產總額或同意移轉證明書","納稅義務人仍應將該實支實付喪葬費用款項併計身故受益人之遺產總額，申報遺產稅",2,"信託相關課稅規定",1,"老人自益型安養信託於受益人身故後，若契約已定明信託事務包括身故後之喪葬事宜，得就信託專戶中該受益人尚未領受的信託利益，以實支實付方式先行支付喪葬費用，免先取得遺產稅相關證明書，用意在解決治喪急需用錢而遺產帳戶已遭凍結的實務困境。(C) 要求須依遺產及贈與稅法檢附遺產稅繳清、免稅、不計入遺產總額或同意移轉證明書，正與此例外放行的規範相反，故為錯誤敘述。(A) 與 (B) 分別是適用該例外的兩項前提。(D) 正確，程序上放行不等於稅上排除，該筆款項仍屬受益人遺產，納稅義務人仍應併計遺產總額申報遺產稅。","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？",52,1784944960262]