[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","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_s2-5-001","5",1,"有關受控外國公司(CFC)課稅規定，下列敘述何者錯誤？",[13,14,15,16],"CFC 當年度若無所得，即無須向國稅局申報","CFC 引進「視同分配」概念，使境外公司遞延課稅效果不再","營利事業就 CFC 當年度盈餘，應按其持有 CFC 股份比率及持有期間認列投資收益，計入當年度所得","個人就 CFC 當年度盈餘，應按持有 CFC 股份比率計算營利所得，與海外所得合計，計入當年度個人基本所得額",0,"我國法制基礎篇III(稅制)","受控外國公司制度用來防堵股東把盈餘留在低稅負地區的紙上公司不分配，藉以遞延我國稅負。不論該境外公司當年度有無盈餘、有無實際分配，只要符合控制與低稅負門檻，營利事業與個人都負有揭露及申報義務，必須隨同結算申報填報相關資訊表，(A) 把「無所得」直接推導成「免申報」，混淆了課稅與申報兩件事，敘述錯誤。(B) 正確，制度以視同分配取代實際分配，遞延課稅效果不再。(C) 正確，營利事業依持股比率及持有期間認列投資收益，計入當年度所得。(D) 正確，個人按持股比率計算營利所得，與海外所得合計，計入個人基本所得額課徵。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":27,"question":28,"qno":29},"family_trust_s2-5-017","依據所得稅法規定，自 107 年度起，營利事業當年度盈餘未分配，應加徵百分之幾的營利事業所得稅？",17,{"id":31,"question":32,"qno":33},"family_trust_s2-5-018","某甲已 70 餘歲，曾於 3 年前以某上市櫃公司股票 10 萬股成立全部他益信託，信託期間 20年，受益人為兒子，並依規定申報繳納贈與稅。今年考量退休安養需要，經兒子同意，變更信託契約改為本金他益孳息自益，信託期間至某甲身故時止。依財政部函令規定，某甲已繳納之贈與稅能否申請退還？",18,{"id":35,"question":36,"qno":37},"family_trust_s2-5-019","某甲交付某上市櫃公司股票 10 萬股成立信託，惟目前受益人不特定且委託人無保留指定受益人及分配、處分信託利益之權利。此案信託存續期間信託財產於所得發生年度依稅法規定計算之所得，應以何人為納稅義務人依規定納稅？",19,{"id":39,"question":40,"qno":41},"family_trust_s2-5-020","受託人管理或處分信託財產而有銷售貨物或勞務者，除依法免徵營業稅外，應由何人報繳營業稅？",20,{"id":43,"question":44,"qno":45},"family_trust_s2-5-021","有關房地合一稅自用住宅的相關規定，下列敘述何者錯誤？",21,1785170293556]