[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-7-018":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_s1-7-018","7",18,"因信託行為成立，委託人與受託人間，基於信託關係財產之移轉，下列敘述何者錯誤？",[13,14,15,16],"不課徵契稅","不課徵所得稅","不課徵贈與稅","需課徵土地增值稅",3,"我國法制基礎篇III(稅制)",1,"信託成立必然伴隨財產權從委託人移轉給受託人，但這只是為了管理而作的形式移轉，受託人並未取得實質利益，因此各稅目都設有不課徵的規定：不課徵所得稅、不課徵贈與稅、不課徵契稅，土地部分同樣是「不課徵」土地增值稅而非課徵，(D) 因此錯誤。要注意「不課徵」不等於永久免稅，而是遞延——土地日後移轉或信託關係消滅而移轉給非委託人的受益人時，仍要就漲價數額課徵土地增值稅，原地價也以委託人取得時為準延續計算。","medium",[23,27,31,34,38,42],{"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":10},"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？",{"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？",21,1785170292983]