[{"data":1,"prerenderedAt":84},["ShallowReactive",2],{"chapter-senior_fin_s1-c5":3},{"examName":4,"chapter":5,"questions":10},"高齡金融規劃顧問師資格測驗——第一節",{"name":6,"sort":7,"count":8,"slug":9},"信託相關課稅規定",5,19,"c5",[11,15,19,23,27,31,35,39,42,46,50,54,58,61,65,69,73,77,80],{"id":12,"qno":8,"question":13,"session":14},"senior_fin_s1-10-019","交付土地為信託時，信託財產之時價如何計算？","10",{"id":16,"qno":17,"question":18,"session":14},"senior_fin_s1-10-022",22,"信託契約明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，有關贈與稅課徵時間點，下列敘述何者錯誤？",{"id":20,"qno":21,"question":22,"session":14},"senior_fin_s1-10-023",23,"委託人成立受益人特定之他益信託，且委託人無保留變更受益人及分配、處分信託利益之權利，信託期間約定至受益人死亡時止，於計算信託利益權利時，信託期間認定，下列敘述何者正確？",{"id":24,"qno":25,"question":26,"session":14},"senior_fin_s1-10-025",25,"下列何者非為臺灣信託課稅理論原則？",{"id":28,"qno":29,"question":30,"session":14},"senior_fin_s1-10-046",46,"某甲以其一處房地成立他益信託，且無保留變更受益人的權利，受益人為乙，就課徵房屋稅及地價稅時，房屋總戶數及地價總額的計算基準，下列敘述何者正確？",{"id":32,"qno":21,"question":33,"session":34},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？","8",{"id":36,"qno":37,"question":38,"session":34},"senior_fin_s1-8-024",24,"下列選項何者不是因財產所有權移轉所導致可能產生之稅負？",{"id":40,"qno":25,"question":41,"session":34},"senior_fin_s1-8-025","有關房地合一稅 2.0 之修法重點，下列敘述何者錯誤？",{"id":43,"qno":44,"question":45,"session":34},"senior_fin_s1-8-027",27,"王爸爸成立了不動產他益信託，受益人為其三位子女，有關信託成立時應繳納之稅負，下列何者正確？ A.土地增值稅B.契稅 C.所得稅 D.贈與稅",{"id":47,"qno":48,"question":49,"session":34},"senior_fin_s1-8-028",28,"高齡者經由高齡金融規劃顧問師建議擬辦理特定子孫受益人之他益信託，有關信託課稅敘述，下列何者錯誤？",{"id":51,"qno":52,"question":53,"session":34},"senior_fin_s1-8-037",37,"甲君承作有價證券之自益信託，並約定領取股息作為生活費，但考量股息有高有低，為進行完善之退休規劃，有關信託的安排，下列敘述何者錯誤？",{"id":55,"qno":17,"question":56,"session":57},"senior_fin_s1-9-022","信託受益人特定，但委託人保留變更受益人或處分信託利益的權利者，信託財產發生收入時，應由何人併入其當年度所得課徵所得稅？","9",{"id":59,"qno":21,"question":60,"session":57},"senior_fin_s1-9-023","以土地為信託財產者，受託人依信託本旨無償移轉信託土地予委託人以外之歸屬權利人時，應以何人為納稅義務人、核課何種稅負？",{"id":62,"qno":63,"question":64,"session":57},"senior_fin_s1-9-031",31,"有關房地合一稅 2.0 自用住宅優惠適用規定，下列敘述何者錯誤？",{"id":66,"qno":67,"question":68,"session":57},"senior_fin_s1-9-032",32,"因實施權利變換應分配之土地未達最小分配面積單元，而改領現金者，其土地增值稅率為何？",{"id":70,"qno":71,"question":72,"session":57},"senior_fin_s1-9-034",34,"有關共益型老人安養信託契約中，如約定共同受益人中之一人身故，由生存受益人享有全部信託利益，而生存受益人為委託人時，其產生的稅賦，下列何者正確？",{"id":74,"qno":75,"question":76,"session":57},"senior_fin_s1-9-038",38,"甲君現年 60 歲，將僅有之 1,000 萬元作為信託財產成立自益信託，受託人已為此信託至銀行開立受託帳戶，並依其指示將信託財產運用於定期存款，且約定甲君至 65 歲才開始分配信託財產，期間皆不得分配，有關本信託運作之說明，下列敘述何者正確？",{"id":78,"qno":29,"question":79,"session":57},"senior_fin_s1-9-046","以土地為信託財產者，於信託關係存續中，誰是地價稅或田賦的納稅義務人？地價總額的計算又應與何人在同一直轄市或縣（市）轄區內所有土地合併計算？",{"id":81,"qno":82,"question":83,"session":57},"senior_fin_s1-9-048",48,"歐爺爺以 2,200 萬元成立 10 年期信託，且委託人無保留權利，約定將以信託之金錢全數購買票面利率 3.5%、10 年期之公司債，10 年間歐爺爺於每週年屆滿前一日定額領回 68.5 萬元供其安養之用，信託到期剩餘信託財產由女兒歐淑女受益，歐爺爺年度無其他贈與，郵局 1 年期定儲固定利率 1.725%，PVIFA(1.725%,10)=9.1132，請問信託成立時歐爺爺應繳多少贈與稅？（千位數以下四捨五入）",1784944956204]