[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-005":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s2-5-005","5",5,"有關新加坡稅制之敘述，下列何者錯誤？",[13,14,15,16],"該國原則上施行準屬地主義，就所有產生或源自新加坡之所得，及在該國取得之境外所得課徵所得稅","該國不課徵遺產稅及贈與稅，但課徵資本利得稅","非該國居住者在該國取得境外之所得，可依該國所得稅法第 13(7A)條免除稅負","信託受益人為該國居民且有信託產生之所得時，視同受益人可直接取得信託所得，由受益人為納稅義務人",1,"常見境外信託實務運作","新加坡以低稅負吸引家族資金，特色是不課遺產稅、不課贈與稅，也不課資本利得稅，(B) 後半加上課徵資本利得稅，與事實相反，屬錯誤敘述。(A) 正確，該國採準屬地主義，原則上就產生或源自新加坡的所得課稅，境外所得則於該國取得時才納入。(C) 正確，非居住者取得的境外來源所得，依其所得稅法相關條文可免除稅負。(D) 正確，受益人為該國居民且有信託產生的所得時，視同受益人直接取得信託所得，以受益人為納稅義務人，避免信託與受益人兩個層次重複課稅。規劃境外架構時，遺贈稅與資本利得稅的有無往往比名目稅率更關鍵。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":27,"question":28,"qno":29},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":31,"question":32,"qno":33},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":35,"question":36,"qno":37},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":39,"question":40,"qno":41},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,{"id":43,"question":44,"qno":45},"family_trust_s2-5-056","新加坡和香港的家族辦公室在制度設計有許多相同處，而下列敘述何者錯誤？",56,1785170293622]