[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-5-006":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-5-006","5",6,"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？",[13,14,15,16],"委託人","受託人","受益人","信託保護人",0,"常見境外信託實務運作",1,"美國稅法對信託採實質認定：只要委託人保留對信託財產的實質支配與控制權，例如保留撤銷權、變更受益人的權利，或對本金與收益的處分有決定權，該信託即被視為委託人信託，稅法上看穿信託這層外殼，把信託所得直接歸屬於委託人，由 (A) 委託人繳納所得稅。(B) 受託人在這種架構下只是名義持有與管理者，不因持有信託財產而成為所得的納稅主體。(C) 受益人要到信託轉為非委託人信託，或實際受分配時才可能負擔稅負。(D) 信託保護人的職能在監督受託人、行使同意權，本身不取得信託利益，更不會是納稅義務人。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",56,1785170293627]