[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-049":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-48-049","48",49,"根據「所得基本稅額條例」（最低稅負制），應計入個人基本所得額的項目，下列何者錯誤？",[13,14,15,16],"超過 100 萬的海外所得","特定保險給付","私募基金受益憑證","自住房屋",3,"稅務規劃",1,"所得基本稅額條例即最低稅負制,目的是讓享有較多免稅或減免的高所得者仍負擔基本稅負。計算個人基本所得額時,須在綜合所得淨額之外,加計特定項目,包括(A)超過一定金額的海外所得、(B)特定保險給付(如受益人與要保人不同的人壽保險及年金給付超過免稅額部分)、(C)私募證券投資信託基金的受益憑證交易所得,以及非現金捐贈扣除額等。這些都是應計入的項目。而(D)自住房屋並非最低稅負制應加計的基本所得額項目,故(D)敘述錯誤為正解。答題關鍵在於記住基本所得額加計的是海外所得、特定保險給付與私募基金等具租稅優惠的所得,而非自用住宅這類資產。","medium",[23,26,30,34,38,41],{"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":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？",26,1787293953093]