[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-8-028":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_s1-8-028","8",28,"明定信託期間約定至受益人死亡時止之他益信託，課徵贈與稅時，如何認定信託期間？",[13,14,15,16],"以百年信託為基礎，計算受益人訂約時至 100 歲之差額年數","信託契約訂定時，內政部公布之最近一年全體國人平均餘命","依國發會發布「中華民國人口推估」結果認定","基於契約自由原則，依信託契約條款約定計算方式認定",1,"我國法制基礎篇III(稅制)","他益信託課徵贈與稅時，須依信託期間把信託利益折算現值，但契約若約定信託存續至受益人死亡時止，期間在訂約時無從確定。財政部的處理方式是以客觀統計資料替代：以信託契約訂定時，內政部公布之最近一年全體國人平均餘命，推估受益人的剩餘年數作為信託期間，據以計算權利價值，故選(B)。(A)以一百歲為終點缺乏法令依據，也會高估期間；(C)國發會的人口推估是預測總人口結構，並非個人餘命資料；(D)稅基計算屬法定事項，不能由當事人依契約自由約定。","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？",21,1793070631526]