[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-62-051":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-62-051","62",51,"依金融資產證券化條例規定，有關金融資產證券化之受益證券或資產基礎證券之買賣，除經主管機關核定為短期票券者外，有關其租稅優惠措施，下列敘述何者正確？",[13,14,15,16],"印花稅、契稅免徵或緩課","營業稅適用銀行業之稅率","按公司債之稅率課徵證券交易稅","受益證券或資產基礎證券分配之利息按分配額扣取 20%",2,"金融資產證券化",1,"金融資產證券化條例對受益證券、資產基礎證券之買賣,除經核定為短期票券者外,依證券交易稅條例按「公司債之稅率」(千分之一)課徵證交稅,故(3)對。(1)印花稅、契稅屬不動產證券化移轉才有;(2)非適用銀行業營業稅率;(4)利息採6%分離課稅而非扣20%。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"trust_prac-60-047","金融資產證券化符合資格之受益人，提出召集受益人會議之請求後，原則上有召集權之人至遲應於幾日內召集受益人會議？",47,{"id":28,"question":29,"qno":30},"trust_prac-60-048","受託機構因辦理金融資產證券化，而向符合主管機關所定條件之特定人私募，其應募人總數不得超過多少人？",48,{"id":32,"question":33,"qno":34},"trust_prac-60-049","特殊目的公司依資產證券化計畫向非特定人公開招募資產基礎證券時，應向下列何者申請核准或申報生效？",49,{"id":36,"question":37,"qno":38},"trust_prac-60-050","依金融資產證券化條例規定，主管機關於必要時，得委託專門職業及技術人員，就資產信託證券化計畫之執行狀況，檢查受託機構之業務及財務，其費用應由下列何者負擔？",50,{"id":40,"question":41,"qno":10},"trust_prac-60-051","依金融資產證券化條例規定，我國金融資產證券化採特殊目的信託架構者，下列敘述何者正確？",{"id":43,"question":44,"qno":45},"trust_prac-60-052","委託人依金融資產證券化條例規定，將金融資產移轉予受託機構時，該金融資產在委託人之會計處理上應屬下列何者？",52,1783417882803]