[{"data":1,"prerenderedAt":139},["ShallowReactive",2],{"chapter-family_trust_s2-c5":3},{"examName":4,"chapter":5,"questions":10},"家族信託規劃顧問師資格測驗——第二節",{"name":6,"sort":7,"count":8,"slug":9},"我國法制基礎篇III(稅制)",5,36,"c5",[11,16,20,24,28,32,36,40,44,48,52,56,60,64,68,72,75,78,81,84,88,92,95,98,101,105,108,111,114,117,120,123,126,129,132,135],{"id":12,"qno":13,"question":14,"session":15},"family_trust_s2-5-001",1,"有關受控外國公司(CFC)課稅規定，下列敘述何者錯誤？","5",{"id":17,"qno":18,"question":19,"session":15},"family_trust_s2-5-004",4,"有關資產之所得敘述，下列何者錯誤？",{"id":21,"qno":22,"question":23,"session":15},"family_trust_s2-5-017",17,"依據所得稅法規定，自 107 年度起，營利事業當年度盈餘未分配，應加徵百分之幾的營利事業所得稅？",{"id":25,"qno":26,"question":27,"session":15},"family_trust_s2-5-018",18,"某甲已 70 餘歲，曾於 3 年前以某上市櫃公司股票 10 萬股成立全部他益信託，信託期間 20年，受益人為兒子，並依規定申報繳納贈與稅。今年考量退休安養需要，經兒子同意，變更信託契約改為本金他益孳息自益，信託期間至某甲身故時止。依財政部函令規定，某甲已繳納之贈與稅能否申請退還？",{"id":29,"qno":30,"question":31,"session":15},"family_trust_s2-5-019",19,"某甲交付某上市櫃公司股票 10 萬股成立信託，惟目前受益人不特定且委託人無保留指定受益人及分配、處分信託利益之權利。此案信託存續期間信託財產於所得發生年度依稅法規定計算之所得，應以何人為納稅義務人依規定納稅？",{"id":33,"qno":34,"question":35,"session":15},"family_trust_s2-5-020",20,"受託人管理或處分信託財產而有銷售貨物或勞務者，除依法免徵營業稅外，應由何人報繳營業稅？",{"id":37,"qno":38,"question":39,"session":15},"family_trust_s2-5-021",21,"有關房地合一稅自用住宅的相關規定，下列敘述何者錯誤？",{"id":41,"qno":42,"question":43,"session":15},"family_trust_s2-5-027",27,"有關企業主以自己為要保人及被保險人投保之人壽保險，並以指定之子孫為受益人。下列敘述何者錯誤？",{"id":45,"qno":46,"question":47,"session":15},"family_trust_s2-5-041",41,"甲君今年度贈與項目如下，A.贈與配偶乙君 200 萬元；B.甲君扶養丙君，為丙君支付 5 萬元之教育費；C.甲君的女兒丁君於 5 月結婚，甲君同年 6 月贈與財物 20 萬元。假定當年度甲君無其他贈與，甲君當年度之贈與總額為多少元？",{"id":49,"qno":50,"question":51,"session":15},"family_trust_s2-5-042",42,"有關財政部賦稅署於 2005 年公布的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":53,"qno":54,"question":55,"session":15},"family_trust_s2-5-045",45,"有關夫妻離婚配偶「一方應給付他方之財產」，依我國稅制如何處理？",{"id":57,"qno":58,"question":59,"session":15},"family_trust_s2-5-048",48,"某甲以土地移轉成立信託，該土地因下列情形於信託關係人間移轉所有權時，何者須課徵土地增值稅？",{"id":61,"qno":62,"question":63,"session":15},"family_trust_s2-5-049",49,"某甲於 106 年 2 月 1 日以 1,000 萬元購入一戶不動產，他正在評估如何將該不動產傳承給兒子，而下列敘述何者錯誤？",{"id":65,"qno":66,"question":67,"session":15},"family_trust_s2-5-050",50,"王先生於 114 年 1 月 3 日將 112 年 5 月 4 日父親贈與給他的房產以 2,000 萬出售，「112 年5 月 4 日房產的實價為 1,800 萬，時價為 1,000 萬」，王先生需繳納多少房地合一稅？（假設土地漲價總數額為 0）",{"id":69,"qno":13,"question":70,"session":71},"family_trust_s2-6-001","王先生與其配偶於民國 72 年 1 月 3 日結婚，王先生過世後，其婚後財產為 1,000 萬，其配偶婚後取得財產 500 萬，所以王先生遺孀可以主張剩餘財產差額分配請求權多少於遺產總額中扣除？","6",{"id":73,"qno":22,"question":74,"session":71},"family_trust_s2-6-017","有關各項稅務重購退稅，下列敘述何者錯誤？",{"id":76,"qno":26,"question":77,"session":71},"family_trust_s2-6-018","委託人某甲將房屋一間辦理他益信託移轉予信託業者乙，並指定兒子丙為全部信託利益之受益人，且某甲無保留變更受益人之權利。有關信託存續期間房屋稅之相關敘述，下列何者正確？",{"id":79,"qno":30,"question":80,"session":71},"family_trust_s2-6-019","有關信託財產標的之贈與，有關其價值認定，下列敘述何者錯誤？",{"id":82,"qno":38,"question":83,"session":71},"family_trust_s2-6-021","有關新制房地合一稅的相關規定，下列敘述何者正確？",{"id":85,"qno":86,"question":87,"session":71},"family_trust_s2-6-022",22,"甲君及乙君為夫妻，其婚生小孩為 10 歲之小孩 A，甲君成立一個子女資產累積信託（委託，由甲君擔任委託人，小孩 A人無保留變更受益人及分配、處分信託利益權利之他益信託）為受益人。甲君、乙君與小孩 A 當年度皆無收到其他贈與或贈與給他人，假定當年度贈與稅免稅額為 244 萬元，甲君先將 200 萬放入信託作為信託財產，乙君再贈與 100 萬給小孩A，下列敘述何者正確？",{"id":89,"qno":90,"question":91,"session":71},"family_trust_s2-6-023",23,"甲君之配偶為乙君，甲君想購買人壽保險保單，其中受益人為 2 人之子丙君，甲君規劃甲為要保人、乙為被保險人，丙為受益人之保單，下列敘述何者正確？（假定此保單非屬死亡人壽保險金依實質課稅原則之態樣）",{"id":93,"qno":58,"question":94,"session":71},"family_trust_s2-6-048","委託人某甲將房屋一間辦理他益信託移轉予信託業者乙，並指定兒子丙為全部信託利益之受益人，且某甲無保留變更受益人之權利。信託終止返還此筆不動產予兒子丙時，有關土地增值稅之課徵，下列敘述何者正確？",{"id":96,"qno":62,"question":97,"session":71},"family_trust_s2-6-049","下列敘述何者錯誤？",{"id":99,"qno":66,"question":100,"session":71},"family_trust_s2-6-050","某甲以名下所持有「作農業使用之農業用地」成立信託，將孳息以外信託利益權利歸屬予兒子乙，下列敘述何者錯誤？",{"id":102,"qno":13,"question":103,"session":104},"family_trust_s2-7-001","有關全部他益信託之稅負，下列敘述何者錯誤？","7",{"id":106,"qno":18,"question":107,"session":104},"family_trust_s2-7-004","下列何者為個人符合我國受控外國企業(CFC)居住者（稅務居民）之定義？ A.在臺灣無戶籍，但居住 180 天者 B.在臺灣有設戶籍，但所得發生年度僅在臺灣居住一星期，其相關指標符合生活及經濟重心在臺灣之原則者",{"id":109,"qno":22,"question":110,"session":104},"family_trust_s2-7-017","甲以 A 地為信託財產，訂立本金他益、孳息自益的信託契約，訂約日 A 地公告現值 1,000萬元，市價 2,000 萬元；信託期間 5 年，信託期間屆滿時，A 地公告現值為 1,300 萬元，市價 2,500 萬元，請問贈與總額要以多少錢按複利折算現值？",{"id":112,"qno":30,"question":113,"session":104},"family_trust_s2-7-019","依據現行所得稅法規定，公益信託之信託利益於實際分配時，由受益人併入分配年度所得額，下列何者並非公益信託免於所得發生時課徵之要件？",{"id":115,"qno":34,"question":116,"session":104},"family_trust_s2-7-020","下列何者非房地合一 2.0 修正理由？",{"id":118,"qno":38,"question":119,"session":104},"family_trust_s2-7-021","以房屋土地為信託財產，受託人於信託關係存續中交易信託財產，有關該房地取得日之認定，下列敘述何者錯誤？",{"id":121,"qno":42,"question":122,"session":104},"family_trust_s2-7-027","國稅局針對人壽保險投保動機，常引用下列何種原則要求納稅義務人補稅？",{"id":124,"qno":46,"question":125,"session":104},"family_trust_s2-7-041","王大哥年初因女兒結婚，轉帳新臺幣 100 萬元給女兒當嫁妝，年中又轉帳新臺幣 200 萬元補貼女兒新房裝修費，年底時為犒賞辛苦多年的太太，轉帳新臺幣 200 萬元給她買新車，請問王大哥今年共需繳多少贈與稅？",{"id":127,"qno":58,"question":128,"session":104},"family_trust_s2-7-048","甲 109 年花了 2,200 萬元買了新北市永和店面，其土地公告現值及房屋評定現值 200 萬元，同一年贈與給兒子乙，僅繳納印花稅及契稅，免土地增值稅。1 年後兒子以 2,000 萬元賣出，可扣抵費用為 50 萬元，需繳交多少房地合一稅？",{"id":130,"qno":62,"question":131,"session":104},"family_trust_s2-7-049","有關信託成立時明定信託利益之全部或一部之受益人為非委託人之課稅規定，下列敘述何者錯誤？",{"id":133,"qno":66,"question":134,"session":104},"family_trust_s2-7-050","甲於 104 年 1 月 1 日以成本 1,000 萬元購入 A 地，於 108 年 10 月 1 日成立自益信託，將該筆土地移轉至受託人乙名下，乙於 113 年 5 月 1 日以 2,000 萬元將 A 土地出售，該價差1,000 萬元（假設無相關其他支出），應如何課稅？",{"id":136,"qno":137,"question":138,"session":104},"family_trust_s2-7-051",51,"甲與乙為夫妻，育有一女兒丙。若甲為避免其死亡時遺留龐大遺產，其繼承人必須繳納巨額遺產稅之需要，遂以自己為要保人及被保險人、丙為受益人，向 A 人壽保險公司（下稱A 公司）投保死亡給付新臺幣 6,000 萬元之死亡險，有關該死亡險之敘述，下列何者正確？",1785170293473]