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萬元之信託利益權利價值，併入哪一年度之所得額課徵所得稅？",{"id":25,"qno":26,"question":27,"session":15},"family_trust_s1-5-019",19,"遺產捐贈或加入被繼承人死亡時已成立之公益信託，可不計入遺產總額，該信託應符合的條件，不包括下列何者？",{"id":29,"qno":30,"question":31,"session":15},"family_trust_s1-5-020",20,"以土地為信託財產者，於信託關係存續中，土地應與受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，依相關規定稅率課徵地價稅，其應符合之規定，下列何者正確？ A.受益人已確定並享有全部信託利益 B.受益人已確定並享有信託期間之孳息利益 C.委託人未保留變更受益人之權利者 D.委託人保留變更受益人之權利者",{"id":33,"qno":34,"question":35,"session":15},"family_trust_s1-5-021",21,"有關土地增值稅與房地合一稅重購退稅，下列敘述何者錯誤？",{"id":37,"qno":38,"question":39,"session":15},"family_trust_s1-5-030",30,"企業主規劃年金保險，以自己在生存期間領取保險年金，死亡後由其指定受益人領取，而下列敘述何者錯誤？",{"id":41,"qno":42,"question":43,"session":15},"family_trust_s1-5-043",43,"依據財政部 113 年 1 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年信託契約形式態樣及其稅捐核課原則，下列敘述何者錯誤？",{"id":69,"qno":18,"question":70,"session":64},"family_trust_s1-6-017","有關資產的時價，下列敘述何者錯誤？",{"id":72,"qno":22,"question":73,"session":64},"family_trust_s1-6-018","地價稅符合自用住宅的優惠稅率為何？",{"id":75,"qno":26,"question":76,"session":64},"family_trust_s1-6-019","張董想將部分遺產捐贈公益信託，有關公益信託免稅條件，下列敘述何者錯誤？",{"id":78,"qno":30,"question":79,"session":64},"family_trust_s1-6-020","有關信託財產移轉或處分不視為銷售，下列敘述何者錯誤？",{"id":81,"qno":34,"question":82,"session":64},"family_trust_s1-6-021","陳君 92 年以其土地無償設定無限期地上權予王君，93 年再將該土地交付信託並指定林君為受益人，則下列敘述何者錯誤？",{"id":84,"qno":85,"question":86,"session":64},"family_trust_s1-6-041",41,"有關囤房稅 2.0 修法重點之敘述，下列何者錯誤？",{"id":88,"qno":46,"question":89,"session":64},"family_trust_s1-6-048","甲公司成立他益信託，受益人為該公司符合一定績效之員工，在受益人尚不特定情形下，就信託成立年度受益人享有信託利益之權利價值，下列敘述何者錯誤？",{"id":91,"qno":50,"question":92,"session":64},"family_trust_s1-6-049","某甲於民國 108 年購入房屋一間，考量年事已高，正評估如何將此筆房屋傳承給兒子，下列敘述何者錯誤？",{"id":94,"qno":54,"question":95,"session":64},"family_trust_s1-6-050","有關營利事業申報 CFC 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項規定，經中央主管機關認可之文化藝術事業，在中華民國境內辦理文物或藝術品之展覽、拍賣活動，得向中央主管機關申請核准就個人透過該活動交易文物或藝術品之財產交易所得，由該文化藝術事業為所得稅扣繳義務人，於給付成交價款予出賣人時，按其成交價額之百分之六為所得額，依多少稅率扣取稅款，免依所得稅法規定課徵所得稅？",{"id":101,"qno":102,"question":103,"session":104},"family_trust_s1-7-002",2,"下列何者需計入遺產總額？","7",{"id":106,"qno":62,"question":107,"session":104},"family_trust_s1-7-003","保單可能遭到稅捐稽徵機關以實質課稅原則課徵遺產稅的八大特徵，下列何者錯誤？",{"id":109,"qno":18,"question":110,"session":104},"family_trust_s1-7-017","有關委託人為營利事業的他益信託，下列敘述何者正確？",{"id":112,"qno":22,"question":113,"session":104},"family_trust_s1-7-018","因信託行為成立，委託人與受託人間，基於信託關係財產之移轉，下列敘述何者錯誤？",{"id":115,"qno":26,"question":116,"session":104},"family_trust_s1-7-019","公益信託的信託財產產生孳息時，其信託利益於實際分配時，由誰併入分配年度之所得額？",{"id":118,"qno":30,"question":119,"session":104},"family_trust_s1-7-020","依我國房地合一稅新制規定，個人房屋、土地交易所得或損失之計算，下列何者不得列為成本費用減除？",{"id":121,"qno":34,"question":122,"session":104},"family_trust_s1-7-021","以房屋為信託財產之「本金自益、孳息他益」之信託，有關信託存續期間之房屋稅，下列敘述何者正確？",{"id":124,"qno":38,"question":125,"session":104},"family_trust_s1-7-030","信託契約之期限約定為至「受益人死亡時止」，財政部如何解釋他益信託權利價值課徵贈與稅的計算基礎？",{"id":127,"qno":46,"question":128,"session":104},"family_trust_s1-7-048","甲、乙公同共有土地一筆，管理人為丙，信託於丁，受益人為戊；於信託關係存續期間，該筆土地地價稅之納稅義務人為何？",{"id":130,"qno":50,"question":131,"session":104},"family_trust_s1-7-049","有關我國近期實施之個人受控外國公司（Controlled 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