[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-7-021":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_s1-7-021","7",21,"以房屋為信託財產之「本金自益、孳息他益」之信託，有關信託存續期間之房屋稅，下列敘述何者正確？",[13,14,15,16],"以委託人為納稅義務人","以受益人為納稅義務人","與受託人持有之房屋合併計算房屋戶數","與委託人持有之房屋合併計算房屋戶數",3,"我國法制基礎篇III(稅制)",1,"房屋為信託財產者，信託關係存續中房屋稅的納稅義務人是受託人，因為受託人才是登記名義人與管理處分權人，所以 (A) 以委託人、(B) 以受益人為納稅義務人都不對。至於稅率適用的戶數歸戶，重點在信託利益究竟歸誰：本題採本金自益、孳息他益，房屋本身的權益仍留在委託人手上，他益的只是租金等孳息，因此計算持有戶數、判斷是否適用非自住較高稅率時，應與委託人自有房屋合併計算，(D) 正確。(C) 併到受託人名下計算則會失真，受託人多為信託業者，名下代管房屋眾多。","hard",[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":10},"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？",1785170293004]