[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-7-030":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_s1-7-030","7",30,"信託契約之期限約定為至「受益人死亡時止」，財政部如何解釋他益信託權利價值課徵贈與稅的計算基礎？",[13,14,15,16],"以 30 年為最長期間，超過者不予計算","以受益人簽訂信託契約時的年齡，計算至八十歲為止","以受益人家族平均壽命為準","以訂約時內政部公布最近一年全體國人平均餘命為準",3,"我國法制基礎篇III(稅制)",1,"他益信託課徵贈與稅時，信託利益的權利價值必須折算現值，而折算的前提是要有確定的信託期間。契約若約定存續至受益人死亡時止，期間在訂約當下無法得知，財政部的處理方式是採用客觀統計資料替代：以訂約時內政部公布最近一年的國人平均餘命作為推估基準，據以計算信託年限並折算權利價值，(D) 正確。(A) 一律以三十年為上限、(C) 以受益人家族平均壽命為準，都缺乏可查證的公開資料。(B) 計算至八十歲為止，是把個別年齡當終點，與餘命統計概念不同。","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":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？",21,1785170293103]