[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-7-017":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_s1-7-017","7",17,"有關委託人為營利事業的他益信託，下列敘述何者正確？",[13,14,15,16],"於信託成立時，對委託人營利事業課徵贈與稅","於信託成立年度，對受益人課徵所得稅","於信託成立時，因受益人尚未取得信託利益，不須課徵贈與稅","於信託成立時，因受益人尚未取得信託利益，不須課徵所得稅",1,"我國法制基礎篇III(稅制)","委託人為營利事業的他益信託，稅法上不走贈與稅而走所得稅：信託成立時，受益人應將享有信託利益的權利價值，併入信託成立年度的所得額課徵所得稅，(B) 正確。原因在於贈與稅的納稅義務人以個人為限，營利事業無償移轉利益給他人，對取得的一方而言性質上是所得，故 (A) 對營利事業課贈與稅並不成立。(C) 的結論雖也是不課贈與稅，但理由講反了——關鍵在委託人身分是營利事業，不是受益人尚未取得利益。(D) 同樣誤以為權利未實現即不課稅，稅法採權利價值確定即課徵。","hard",[22,26,29,33,37,41],{"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":10},"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？",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",21,1785170292980]