[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-5-049":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_s1-5-049","5",49,"父以所有作農業使用之農業用地成立他益信託，將孳息以外信託利益權利歸屬其子。則成立時應課稅負，下列敘述何者正確？",[13,14,15,16],"應計委託人父贈與總額課贈與稅","作農業使用之農業用地免納稅","受益人就孳息以外信託利益課所得稅","由受益人就孳息以外信託利益繳交贈與稅",0,"我國法制基礎篇III(稅制)",1,"他益信託在稅上被視為委託人把享有信託利益的權利無償移轉給受益人，依遺產及贈與稅法，委託人應於訂約時把該權利價值計入贈與總額並課贈與稅，納稅義務人是委託人而非受益人，故 (A) 正確、(D) 錯誤。(C) 錯在稅目，孳息以外的信託利益歸屬受益人是無償取得財產，課的是贈與稅而非所得稅。(B) 是最容易誤答的選項：作農業使用的農業用地不計入贈與總額的優惠，前提是把農地本身直接贈與民法第 1138 條所定繼承人並繼續作農業使用；本案子取得的是信託受益權而非農地所有權，要件不合。","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？",21,1785170292154]