[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-021":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_s1-6-021","6",21,"陳君 92 年以其土地無償設定無限期地上權予王君，93 年再將該土地交付信託並指定林君為受益人，則下列敘述何者錯誤？",[13,14,15,16],"無償設定屬借貸行為","交付信託屬贈與行為","信託部分之贈與金額應減除地上權之價值","信託財產之時價係以土地公告現值扣除地上權價值後餘額為準",0,"我國法制基礎篇III(稅制)",1,"無償把土地設定無限期地上權給他人使用，受讓人取得的是具有財產價值的用益物權，設定人卻未取得任何對價，性質上屬於無償給與他人財產、經他人允受而生效的贈與，應依規定申報贈與稅，(A)歸類為借貸行為，把物權的設定看成單純的使用借貸，為錯誤敘述。(B)無誤，隔年把土地交付信託並指定第三人為受益人，屬他益信託，視為委託人對受益人的贈與。(C)、(D)也正確，由於土地上已存在無限期地上權，所有權人能移轉的經濟利益已被壓縮，計算信託的贈與金額時，信託財產時價應以土地公告現值扣除地上權價值後的餘額為準，才不會重複計算同一筆利益。","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":10},"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？",1785170292419]