[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-5-017":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":17,"explanation":19,"difficulty":20},"family_trust_s2-5-017","5",17,"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？",[13,14,15,16],"3%","5%","10%","20%",1,"我國法制基礎篇III(稅制)","未分配盈餘加徵營利事業所得稅，用意是促使公司把盈餘分配給股東，避免藉保留盈餘遞延股東層次的稅負。這項附加稅原本稅率為 10%，配合一○七年度所得稅制優化方案，在營所稅率調高為 20%、股利課稅改採二擇一制的同時，未分配盈餘加徵稅率自一○七年度起減半為 5%，故正解為 (B)。(A) 的 3% 並非現制稅率。(C) 的 10% 是一○六年度以前的舊稅率。(D) 的 20% 是營利事業所得稅本稅稅率，兩者容易混淆。家族控股公司若長期保留盈餘不分配，除每年多負擔這 5%，也要留意是否被檢視為藉公司形式規避個人稅負。","easy",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"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":26,"question":27,"qno":28},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",21,1785170293788]