[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-048":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_s1-6-048","6",48,"甲公司成立他益信託，受益人為該公司符合一定績效之員工，在受益人尚不特定情形下，就信託成立年度受益人享有信託利益之權利價值，下列敘述何者錯誤？",[13,14,15,16],"以受託人為納稅義務人","以委託人為納稅義務人","須按規定之扣繳率申報納稅","扣繳率由財政部擬訂，報請行政院核定發布之",1,"我國法制基礎篇III(稅制)","信託利益的受益人不特定或尚未存在時，稅捐機關找不到可歸課的個人，所得稅法因此改採就源扣繳設計，由實際掌管信託財產的受託人擔任納稅義務人，於信託成立、變更或追加年度，就受益人享有信託利益的權利價值按規定扣繳率申報納稅，故(A)、(C)均正確，(D)所稱扣繳率由財政部擬訂報請行政院核定發布也與規定相符。(B)把納稅義務人說成委託人，與規定不符。常見的混淆在於：受益人特定時稅負原則上落在受益人身上，唯有不特定或尚未存在才轉由受託人代為結算申報，兩種情形要分清楚。","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？",21,1785170292683]