[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-47-049":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"fin_plan_prac-47-049","47",49,"依遺產與贈與稅法規定，被繼承人死亡前二年內贈與被繼承人之子女的財產，已繳納贈與稅，下列敘述何者正確？",[13,14,15,16],"視為贈與，已課徵贈與稅，故不需於死亡後計入遺產總額中課徵遺產稅","視為遺產，於死亡後須計入遺產總額中課徵遺產稅，生前已繳納之贈與稅得自遺產稅額中扣除","視為遺產，於死亡後須計入遺產總額中課徵遺產稅，生前已繳納之贈與稅不得自遺產稅額中扣除","視為被繼承人子女之所得，併入綜合所得總額中課徵所得稅",1,"稅務規劃","依遺產及贈與稅法規定，被繼承人死亡前二年內贈與其配偶、依民法規定之各順序繼承人及其配偶的財產，須視為遺產併入遺產總額課徵遺產稅；但為避免同一筆財產先課贈與稅又課遺產稅的重複課稅，生前已繳納的該筆贈與稅款得自應納遺產稅額中扣除，故(B)正確。(A)誤以為已課贈與稅即不再併計；(C)雖正確併計卻錯稱不得扣除；(D)則誤將財產當成子女所得併入綜合所得稅，皆與法規不符，故非正解。","medium",[22,26,30,34,38,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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？",48,{"id":39,"question":40,"qno":10},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",{"id":42,"question":43,"qno":44},"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？",26,1787293952417]