[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-8-027":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_s1-8-027","8",27,"子女為要保人投保人壽保險，父母是被保險人，子女為受益人。若父母身故時，下列敘述何者正確？",[13,14,15,16],"會有贈與稅課稅問題","會有遺產稅課稅問題","會有所得基本稅額條例課稅問題","不會有贈與稅或所得基本稅額條例課稅問題",3,"我國法制基礎篇III(稅制)",1,"保險的稅負取決於要保人、被保險人、受益人三者的關係。子女同時是要保人與受益人，保費由子女自己負擔，理賠也由子女自己領取，沒有財產從一人無償移轉給另一人，自然沒有贈與稅問題；所得基本稅額條例第12條只把「受益人與要保人非屬同一人」的保險給付計入基本所得額，本案兩者為同一人，也不在計入範圍，故選(D)。(A)沒有無償移轉就沒有贈與；(B)父母只是被保險人，保單並非父母的財產，理賠金不屬父母遺產；(C)要保人與受益人相同，不適用該條例的保險給付規定。","easy",[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？",21,1793070631512]