[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-004":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"family_trust_s2-5-004","5",4,"有關資產之所得敘述，下列何者錯誤？",[13,14,15,16],"個人來自未上市股票之資本利得應列入個人綜所稅課稅","投資公司收到國內上市公司之股利免稅","個人收到短期票券利息應按 10%分離課稅","個人交易國內上市之 ETF 之資本利得免所得稅",0,"我國法制基礎篇III(稅制)",1,"(A) 錯在把證券交易所得說成綜合所得。我國證券交易所得目前停徵所得稅，個人買賣未上市櫃股票的資本利得不併入綜合所得總額，只在最低稅負制下計入個人基本所得額，兩者稅基與稅率完全不同。(B) 正確，營利事業獲配國內公司股利依規定不計入所得額課稅，避免同一筆盈餘重複課徵營所稅。(C) 正確，個人取得短期票券利息按 10% 分離課稅，不併計綜合所得。(D) 正確，國內上市 ETF 的買賣利得同屬證券交易所得，一樣停徵，但配息中屬於股利或利息的部分仍須課稅。分辨「停徵所得稅」與「計入基本所得額」是這類題目的關鍵。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"family_trust_s2-5-001","有關受控外國公司(CFC)課稅規定，下列敘述何者錯誤？",{"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？",21,1785170293615]