[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-48-047":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-48-047","48",47,"下列何者為我國綜合所得稅之最高稅率？",[13,14,15,16],"百分之二十","百分之三十","百分之四十","百分之五十",2,"稅務規劃",1,"我國綜合所得稅採累進稅率制,依課稅所得級距由低至高分別適用5%、12%、20%、30%、40%共五個級距,所得愈高的部分適用愈高稅率,而最高一級的適用稅率為40%,故(C)百分之四十正確。(A)百分之二十、(B)百分之三十為中間級距稅率,並非最高;(D)百分之五十則超過現行綜所稅任何級距,我國目前並無50%的綜所稅率。要留意累進課稅是分段計算,並非全部所得都按最高稅率課徵,只有超過最高級距門檻的部分才適用40%。此題屬記憶型考點,掌握現行五級累進與最高40%的上限即可作答,級距金額則會隨物價指數定期調整。","easy",[23,27,31,34,38,42],{"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":10},"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？",{"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":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？",26,1787293953069]