[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-048":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-48-048","48",48,"下列何者不是所得稅法第十七條規範之「列舉扣除額」項目？",[13,14,15,16],"捐贈","醫藥費","災害損失","財產交易損失",3,"稅務規劃",1,"所得稅法第十七條規定的列舉扣除額,是納稅義務人可選擇以實際支出憑證申報、替代標準扣除額的項目,主要包括捐贈、人身保險費、醫藥及生育費、災害損失、購屋借款利息、房屋租金支出等。本題(A)捐贈、(B)醫藥費、(C)災害損失都屬列舉扣除額,唯獨(D)財產交易損失並非列舉扣除項目,而是用來扣抵同年度或以後年度財產交易所得的減項,兩者性質不同,故(D)為正解。易混淆點在於財產交易損失雖可抵稅,但走的是財產交易所得的計算,而非綜合所得總額下的列舉扣除。答題時應區分列舉扣除額與各類所得本身的成本費用減除。","medium",[23,26,30,34,37,41],{"id":24,"question":25,"qno":17},"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？",{"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":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":38,"question":39,"qno":40},"fin_plan_prac-46-049","有關土地增值稅之敘述，下列何者正確？",49,{"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？",26,1787293953075]