[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-020":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_s1-6-020","6",20,"有關信託財產移轉或處分不視為銷售，下列敘述何者錯誤？",[13,14,15,16],"信託行為成立時，委託人與受託人間","信託關係存續中受託人變更時，原受託人與新受託人間","信託行為不成立或信託關係消滅時，委託人與受託人間","受託人依信託本旨，銷售貨物時，受託人與買受人間",3,"我國法制基礎篇III(稅制)",1,"營業稅對信託設有特別規定：信託財產在特定關係人之間移轉，只是為了讓受託人取得管理處分的地位，並非真正的交易，因此不適用視為銷售貨物的規定。信託行為成立時委託人移轉給受託人、存續中受託人變更時新舊受託人之間、信託行為不成立或信託關係消滅時財產歸還委託人，三者都屬形式移轉，(A)、(B)、(C)均無誤。(D)則完全不同，受託人依信託本旨把信託財產中的貨物賣給第三人買受人，是實質的對外交易，有對價也有所有權移轉，本來就是應課徵營業稅的銷售行為，不在排除之列，故為錯誤敘述。","medium",[23,27,31,35,39,42],{"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":10},"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",{"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？",21,1785170292405]