[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-021":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_s1-5-021","5",21,"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？",[13,14,15,16],"土地增值稅重購退稅條件之一為本人或配偶、直系親屬設有戶籍","兩者皆為出售前 1 年未供營業使用或出租","兩者都無次數的限制","房地合一稅重購退稅只能換大屋",3,"我國法制基礎篇III(稅制)",1,"自住房地的重購退稅在房地合一稅下採比例退還：換大屋時新購價高於出售價，可就應納稅額全額退還或抵繳；換小屋則按新購價占出售價的比例退還，並非只能換大屋，故(D)錯誤。(A)土地增值稅的自用住宅重購退稅，確實要求本人或配偶、直系親屬於該地辦竣戶籍登記；(B)兩者都要求出售前一年內無出租或供營業使用，以確認自住事實；(C)兩者法規均未設退稅次數的上限，但房地合一稅另要求重購後五年內不得改作其他用途或再行移轉，否則會被追繳原退還的稅額。","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_s1-5-018","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_s1-5-020","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":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？",30,1785170291921]