[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-5-048":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_s1-5-048","5",48,"有關個人簽訂孳息他益的股票信託，委託人對被投資公司的盈餘分配具有控制權而被實質課稅，當受託人交付孳息給受益人時，該對誰課什麼稅？",[13,14,15,16],"受益人的所得稅","委託人的贈與稅","委託人的所得稅","受託人的所得稅",1,"我國法制基礎篇III(稅制)","孳息他益的股票信託，原則上按信託成立時的孳息現值課委託人贈與稅；但委託人若身兼可以左右被投資公司盈餘分配決策的地位，稅捐機關會依實質課稅原則認定，受託人交付給受益人的股利，實質上是委託人先取得再無償移轉給受益人的財產，而不是信託孳息自然累積的結果。因此課稅對象仍是委託人、稅目仍是贈與稅，只是改按實際交付金額計算，故 (B) 正確。(A) 受益人取得的是受贈財產，不課其所得稅；(C) 錯在稅目；(D) 受託人只是名義持有人，信託財產不屬其自有財產，不會對其課所得稅。","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_s1-5-019","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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",21,1785170292145]