[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-5-019":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"family_trust_s1-5-019","5",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？",[13,14,15,16],"受託人須為信託業","信託監察人須為公正專業人士","除為其設立目的舉辦事業而必須支付之費用外，不以任何方式對特定或可得特定之人給予特殊利益","明定信託關係解除、終止或消滅時，信託財產移轉於各級政府、有類似目的之公益法人或公益信託",1,"我國法制基礎篇III(稅制)","遺產及贈與稅法第十六條之一就遺產捐贈或加入公益信託得不計入遺產總額，列了三項條件：受託人須為信託業法所稱的信託業；除為設立目的舉辦事業而必須支付的費用外，不得以任何方式對特定或可得特定之人給予特殊利益；並明定信託關係解除、終止或消滅時，信託財產須移轉於各級政府、有類似目的的公益法人或公益信託。(A)(C)(D)恰好對應這三款。(B)則未見於條文，信託監察人固然是公益信託的必要機關，但法律要求的是設置及經主管機關許可，並無「須為公正專業人士」的資格條件，故選(B)。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",30,1785170291904]