[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-48-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核","c9",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_prac-48-043","48",43,"短期票券利息所得所採之分離課稅稅率為下列何者？",[13,14,15,16],"10%","15%","20%","25%",0,"票券及證券業務查核",1,"短期票券（如國庫券、可轉讓定期存單、商業本票、銀行承兌匯票等一年期以內的票券）的利息所得，採分離課稅方式，由給付人於給付時按百分之十的稅率扣繳，扣繳後即不再併入個人綜合所得總額或營利事業所得結算申報課稅，故答案為(A)。此制度的用意在於簡化稽徵、鼓勵貨幣市場的發展。(B)百分之十五、(C)百分之二十、(D)百分之二十五都高於現行短期票券利息分離課稅的稅率，可能是與其他所得類別的扣繳率或舊制稅率混淆，並非正確答案。作答時要牢記短期票券利息採『百分之十分離課稅』，並理解其扣繳後不再併計綜合所得的特性，以與一般利息所得的課稅方式作區別。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-060","辦理債券交易業務時，對客戶以現金給付之交割價款達新臺幣多少元以上者，應查驗確認投資人身分，並留存交易紀錄憑證？",60,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-061","票券商經接受客戶之委託，以行紀或居間買賣短期票券之行為，稱為下列何者？",61,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-062","有關證券商在辦理證券承銷案件時，除先行保留自行認購部分外，其配售方式種類，下列敘述何者錯誤？",62,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-063","有關證券商與發行公司議定之包銷報酬或代銷手續費，分別不得超過包銷有價證券總金額與代銷有價證券總金額之多少百分比？",63,{"id":40,"question":41,"qno":42},"bank_audit_prac-48-041","承銷融資性商業本票發行面額，應以新臺幣多少元為最低單位？",41,{"id":44,"question":45,"qno":46},"bank_audit_prac-48-042","債票形式之本票最高發行面額不得大於新臺幣多少元？",42,1787293936582]