[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-7-019":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_s1-7-019","7",19,"公益信託的信託財產產生孳息時，其信託利益於實際分配時，由誰併入分配年度之所得額？",[13,14,15,16],"委託人","受益人","信託監察人","受託人",1,"我國法制基礎篇III(稅制)","公益信託在所得稅上採遞延課稅：信託財產在存續期間產生的孳息，不在發生年度就對受益人課稅，而是等到實際分配時，由取得該筆信託利益的受益人併入分配年度的所得額申報納稅，(B) 正確。這樣設計是因為公益信託的受益對象往往不特定或尚未確定，發生年度無從歸戶，只能等分配時才知道所得歸屬何人。(A) 委託人交付信託後已不再享有信託利益。(C) 信託監察人只監督受託人並代受益人行使權利。(D) 受託人持有的是名義上財產權，僅負扣繳與申報義務。","medium",[22,26,30,34,37,41],{"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":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":10},"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？",{"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？",21,1785170292987]