[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-8-048":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s1-8-048","8",48,"乙君成立有價證券信託並約定丙及丁為受益人，但乙君保留變更受益人或處分信託利益之權利，下列敘述何者正確？",[13,14,15,16],"信託成立時，應就信託財產之時價課徵贈與稅","信託財產發生收入屬於受益人之所得，應由受益人併入其當年所得課徵所得稅","信託利益實際分配給受益人時，屬於委託人之贈與，依法課徵贈與稅","信託財產發生收入屬於受託人所得，應由受託人課徵所得稅",2,"我國家族信託規劃I",1,"委託人保留變更受益人或處分信託利益的權利時，受益人能否真正取得利益在信託成立時尚未確定，因此財政部見解是成立時不課贈與稅，待受託人實際將信託利益分配給受益人時，才認定發生委託人對受益人的贈與，於分配時課徵贈與稅，故選(C)。(A)錯在成立時利益歸屬未定，無從按時價課贈與稅；(B)錯在委託人仍握有支配權，信託財產發生的所得應歸屬委託人課稅，不是由受益人申報；(D)錯在受託人只是名義上的財產管理人，並非所得的歸屬主體。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s1-5-012","辛老太太參加 XY 周刊舉辦高齡友善金融論壇後，想要將其名下出租房屋之租金交付信託，信託目的為專款專用照護自身退休後生活，而下列敘述何者正確？",12,{"id":28,"question":29,"qno":30},"family_trust_s1-5-014","有關連續受益人之信託模式，下列敘述何者錯誤？",14,{"id":32,"question":33,"qno":34},"family_trust_s1-5-055","規劃家族藝術品管理時，根據文化藝術事業辦理展覽或拍賣申請核准個人文物或藝術品交易所得採分離課稅辦法，如有個別文物或藝術品交易金額達新臺幣多少金額時，主辦單位應留存資料，包括買賣雙方（或代理人）身分證明及聯絡方式，還有藝術品交易日期、品項、金額紀錄及稅務申報資料等，並留存該筆交易買受人所有交易款項之相關支付憑證，以避免藝術品拍賣成為洗錢漏洞？",55,{"id":36,"question":37,"qno":38},"family_trust_s1-6-023","某公司創辦人擔心未來遺產稅過高，因此希望藉由生前贈與減少遺產總額，下列敘述何者錯誤？（假定下列選項之信託皆為受益人特定，且委託人無保留變更受益人及分配、處分信託利益之權利）",23,{"id":40,"question":41,"qno":42},"family_trust_s1-6-024","有關家族信託之概念，下列敘述何者正確？",24,{"id":44,"question":45,"qno":46},"family_trust_s1-6-027","辦理遺囑信託時，委託人須設立合法有效的遺囑，依我國民法規定，委託人為遺囑須年滿幾歲？",27,1793070631743]