[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-8-055":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_s1-8-055","8",55,"企業之傳承資產中有古董藝術品，有關繼承及拍賣課稅規定，下列敘述何者正確？",[13,14,15,16],"藝術品屬於動產且非登記性財產，故依法不計入遺產","若藝術品送香港拍賣，則屬海外來源所得，需注意課稅","若藝術品經文化部核准之拍賣會出售，則按 1.2%稅率課徵綜所稅","若藝術品未經文化部核准之拍賣會出售，則按 6%稅率採分離課稅",1,"我國法制基礎篇III(稅制)","藝術品送到香港拍賣，出售所得並非我國來源所得，個人雖不併入綜合所得總額，但依所得基本稅額條例第12條第1項第1款，這類境外所得一申報戶全年合計達100萬元者須計入基本所得額，因此要注意課稅，(B)正確。(A)錯，遺產總額包括被繼承人全部財產，藝術品是動產，無論是否登記都應計入；(C)錯，經核准的展覽或拍賣，是以成交價額的6%為所得額、按20%稅率由主辦單位扣繳分離課稅，實質稅負約為成交價1.2%，並非課綜合所得稅；(D)錯，未經核准的拍賣不適用分離課稅，仍依財產交易所得併入綜合所得課稅。","hard",[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？",21,1793070631831]