[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-47-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_prac-47-048","47",48,"申報個人綜合所得稅時，可列為「列舉扣除額」之項目中，不包括下列何者？",[13,14,15,16],"醫藥及生育費","災害損失","財產交易損失","購屋借款利息",2,"稅務規劃",1,"綜合所得稅的列舉扣除額項目包括醫藥及生育費、災害損失、購屋借款利息、自用住宅房貸利息、捐贈、人身保險費、房屋租金支出等，(A)(B)(D)皆在其列。(C)財產交易損失並非列舉扣除額，而是只能在財產交易所得項下互抵，且當年度不足扣除者得於以後三年度扣除，性質屬所得計算而非扣除額，故不包括在列舉扣除額中，答案為(C)。此題易混淆處在於財產交易損失雖可抵稅，但抵的是同類所得而非併入列舉扣除，須分辨清楚。","easy",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"fin_plan_prac-46-003","理財專員評估客戶所有理財目標均可同時達成，剩餘財產遠超過遺產稅免稅額時，不宜為下列何項規劃建議？",3,{"id":28,"question":29,"qno":30},"fin_plan_prac-46-011","下列何者非大企業雇主常用的理財節稅工具？",11,{"id":32,"question":33,"qno":34},"fin_plan_prac-46-047","依我國遺產及贈與稅法規定，被繼承人死亡前多久內贈與配偶之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額課稅？",47,{"id":36,"question":37,"qno":10},"fin_plan_prac-46-048","有關個人所得稅列舉扣除額中「購屋借款利息」之敘述，下列何者錯誤？",{"id":39,"question":40,"qno":41},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",49,{"id":43,"question":44,"qno":45},"fin_plan_prac-47-026","目前我國自用住宅購屋借款全年利息支出（減除儲蓄投資特別扣除額的部分），可扣除上限為多少萬元？",26,1787293952400]