[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-018":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_s1-5-018","5",18,"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？",[13,14,15,16],"信託成立年度","信託利益給付年度","信託財產投資年度","信託財產孳息所得發生年度",0,"我國法制基礎篇III(稅制)",1,"所得稅法第三條之二第一項規定，委託人為營利事業且信託契約明定信託利益的全部或一部之受益人為非委託人時，該受益人應將享有信託利益的權利價值，併入信託「成立年度」的所得額課徵所得稅，故選(A)。立法用意在於防止企業藉他益信託遞延員工所得的課稅時點，因此在權利確定的當年就予以課稅，而非等到實際領到現金。(B)給付年度是其他架構下的認列基礎；(C)(D)所指的投資年度與孳息發生年度，涉及的是信託存續期間孳息的課稅歸屬，與權利價值一次認列的時點無關。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s1-5-004","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？",4,{"id":28,"question":29,"qno":30},"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":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？",30,1785170291882]