[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-030":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_s1-5-030","5",30,"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？",[13,14,15,16],"要保人生存時年金已進入給付期，則該保險給付屬免稅所得","要保人死亡時年金仍在累積期，則該保單價值準備金應列入遺產","要保人生存時年金已進入給付期，則該保險給付不計入生存受益人之基本稅額課稅","要保人死亡時年金已進入給付期，未支領之年金給付予死亡受益人時，不計入要保人之遺產，而無課遺產稅之風險",3,"我國法制基礎篇III(稅制)",1,"年金保險與人壽保險的稅務待遇並不相同。遺產及贈與稅法第十六條第九款所定不計入遺產總額的，是「被保險人死亡」時給付其所指定受益人的人壽保險金額；年金保險進入給付期後，未支領的年金是要保人生前既已存在的財產權，縱使後續給付給指定受益人，仍應列入遺產課徵遺產稅，故(D)錯誤。(A)保險給付依所得稅法第四條第一項第七款免納所得稅；(B)累積期間身故時，保單價值準備金屬要保人的財產，應列入遺產；(C)生存年金的受益人與要保人為同一人，不在所得基本稅額條例計入的範圍。","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_s1-5-020","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_s1-5-021","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？",21,1785170291984]