[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-7-002":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_s1-7-002","7",2,"下列何者需計入遺產總額？",[13,14,15,16],"捐贈政府之財產","軍公教勞工農民保險給付","無償供公眾通行之道路土地","未指定受益人之人壽保險給付",3,"我國法制基礎篇III(稅制)",1,"人壽保險金要不要計入遺產總額，取決於有沒有指定受益人。有指定受益人時，保險金是受益人依保險契約原始取得的權利，依遺產及贈與稅法不計入遺產總額；未指定受益人時，依保險法規定該筆保險金額作為被保險人的遺產，自然要計入遺產總額由繼承人申報，故選(D)。(A)捐贈各級政府、公立教育文化公益慈善機關的財產，屬明定不計入遺產總額的項目。(B)軍人、公教人員、勞工或農民保險的保險金額及互助金同樣不計入。(C)無償供公眾通行的道路土地經主管機關證明者亦不計入，但建造房屋應保留的法定空地不適用這項優惠。","easy",[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？",21,1785170292834]