[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-8-001":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":10,"explanation":19,"difficulty":20},"family_trust_s1-8-001","8",1,"郭董事長以其部份持有的公司股票與甲銀行辦理符合相關法規之本金自益、孳息他益架構的股票信託，其中他益受益人為其已成年孫子小郭。若在信託期間小郭因病死亡，其未領受的孳息利益相關稅務之敘述，下列何者正確？",[13,14,15,16],"由郭董事長領取，但不退還郭董事長之前已繳納之贈與稅","由郭董事長領取，但須由郭董事長申報繳納所領孳息之贈與稅","其未領受的孳息利益應計入小郭的遺產課稅","由小郭的繼承人繼承領取，不須繳納任何稅負",2,"我國法制基礎篇III(稅制)","遺產及贈與稅法第3條之2第2項規定，信託關係存續中受益人死亡時，應就其享有信託利益之權利未領受部分課徵遺產稅。小郭的孳息受益權在信託成立時已由郭董事長按孳息現值申報贈與稅，權利自此屬於小郭；小郭身故後，尚未領受的孳息利益是他的財產，應計入小郭遺產，價值依同法第10條之1按死亡時的條件折算，故(C)正確。(A)(B)錯在孳息權利不會回歸委託人，郭董事長既不領取，也不須再繳贈與稅；(D)雖然權利由小郭的繼承人承受，但並非免稅，仍須先課遺產稅。","medium",[22,26,30,34,38,42],{"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":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？",21,1793070631196]