[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-020":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_s1-5-020","5",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",[13,14,15,16],"僅 AC 正確","僅 AD 正確","僅 BC 正確","僅 BD 正確",0,"我國法制基礎篇III(稅制)",1,"土地稅法第三條之一規定，信託土地於信託關係存續中，原則上以受託人為地價稅的納稅義務人；但受益人為非委託人並符合兩項要件時，該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。兩項要件分別是A受益人已確定並享有全部信託利益，以及C委託人未保留變更受益人的權利，故選(A)。B僅享有信託期間的孳息利益，並非全部信託利益，不符要件；D若委託人保留變更受益人的權利，受益人隨時可能更換，租稅利益的歸屬並不確定，自然不能併入受益人名下計算。","hard",[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_s1-5-018","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":36,"question":37,"qno":38},"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":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？",30,1785170291914]