[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-6-002":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":10,"chapter":17,"freq":18,"explanation":19,"difficulty":20},"family_trust_s1-6-002","6",2,"張爺爺（非美國籍身分）過去考慮孫子在美國念書，在學區附近置產，讓孫子求學期間安心讀書，如今孫子學成歸國，放置在美國當地不動產租給其他人使用，收取租金，對張爺爺而言其租金收入所對應的稅賦，下列敘述何者正確？",[13,14,15,16],"租金收入應繳美國稅 15%","租金收入應繳美國稅 20%","租金收入應繳美國稅 30%","美國租金收入已繳稅無須申報海外所得","常見境外信託實務運作",1,"非美國稅務居民在美國取得的不動產租金，若未選擇按與美國營業有實質關聯的淨額方式課稅，即屬固定或可確定的定期所得，由付款方就總額扣繳，稅率為 30%，且不能先扣除折舊、修繕、地價稅等成本，實際稅負相當沉重，故(C)正確。(A)的 15% 與(B)的 20% 都不是租金的扣繳稅率，15% 較常出現在外國人處分美國不動產時的預扣。(D)的觀念偏差最需留意：張爺爺是我國稅務居民，美國租金屬海外所得，達門檻時仍應依所得基本稅額條例計入基本所得額申報，已在美國繳的稅只是可依規定扣抵，不等於免予申報。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"family_trust_s1-5-002","林董正評估利用境外信託規劃海外財產傳承事宜，有關境外信託之敘述，下列何者錯誤？",{"id":26,"question":27,"qno":28},"family_trust_s1-5-005","下列何者不是開曼群島 STAR 信託架構之操作特色？",5,{"id":30,"question":31,"qno":32},"family_trust_s1-5-006","依香港於 2013 年修訂生效之受託人條例規範，賦予了受託人有委任下列何者職位之權力？A.代理人 B.代名人 C.保管人",6,{"id":34,"question":35,"qno":36},"family_trust_s1-5-007","信託成立後，信託財產所有權移轉與受託人管理、處分，及分配受益權，但委託人可透過信託契約對信託財產保有控制權。而下列哪一種信託類型，委託人對信託財產無控制權？",7,{"id":38,"question":39,"qno":40},"family_trust_s1-5-041","王董經營事業持有不少海外財產，近期他耳聞可利用境外私募人壽保險架構(PPLI)安排傳承，有關境外私募人壽保險架構之敘述，下列何者錯誤？",41,{"id":42,"question":43,"qno":44},"family_trust_s1-5-042","有關美國南達科他州常見的指揮信託(Directed Trust)之相關敘述，下列何者錯誤？",42,1785170292260]