[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-004":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"family_trust_s1","家族信託規劃顧問師資格測驗——第一節","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s1-5-004","5",4,"近年來許多國人利用個人或國內公司資金佈局投資海外債券，有關其投資海外債券之課稅，下列敘述何者錯誤？",[13,14,15,16],"個人買賣海外債券之資本利得暫停課稅","個人投資海外債券收取之配息適用海外所得課稅","公司買賣海外債券之資本利得需併入公司所得課營所稅","公司投資海外債券收取之配息需併入公司所得課營所稅",0,"我國法制基礎篇III(稅制)",1,"海外財產交易所得屬於所得基本稅額條例第十二條的海外所得，個人與其配偶、受扶養親屬全年海外所得合計達新臺幣一百萬元時即須全數計入個人基本所得額，再依規定計算基本稅額；證券交易所得停徵所得稅的範圍只及於我國境內發行的有價證券，並不涵蓋海外債券的買賣利得，故(A)所稱「暫停課稅」是錯誤敘述。(B)海外債券配息同屬海外所得，課稅方式一致；(C)(D)則因營利事業採屬人主義，總機構在我國境內者應就境內外全部所得課徵營利事業所得稅，不論資本利得或配息都要併入。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s1-5-017","下列何者非屬個人房地合一稅的「非自願性因素」可採用五年內出售的優惠稅率？",17,{"id":28,"question":29,"qno":30},"family_trust_s1-5-018","甲公司為長期照顧因公受傷的乙員工，特提撥 100 萬元交付丙信託業者成立他益信託，並指定乙員工為受益人。乙員工應將此 100 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？",18,{"id":32,"question":33,"qno":34},"family_trust_s1-5-019","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？",19,{"id":36,"question":37,"qno":38},"family_trust_s1-5-020","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",20,{"id":40,"question":41,"qno":42},"family_trust_s1-5-021","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？",21,{"id":44,"question":45,"qno":46},"family_trust_s1-5-030","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？",30,1785170291763]