[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-018":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_s2-5-018","5",18,"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？",[13,14,15,16],"不能","可退還一半稅款","可退還全部稅款","可退還稅款之差額部分",0,"我國法制基礎篇III(稅制)",1,"贈與稅的課徵時點在信託成立、贈與行為完成時。全部他益信託成立時，委託人已把信託利益全部無償移轉給受益人，課稅事實在當下即已實現並完成申報繳納；之後縱經受益人同意變更為本金他益、孳息自益，也屬另一個新的法律行為，不能溯及消滅原先已經成立的贈與，財政部函釋因此不准退還原繳贈與稅，故選 (A)。(B) 與 (C) 誤以為稅捐可隨契約變更回頭調整。(D) 的差額退稅在贈與稅並不存在；變更後孳息利益回歸委託人，反而要留意是否構成受益人對委託人的另一次財產移轉。他益信託的期間與受益結構務必事前想清楚。","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_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":31,"question":32,"qno":33},"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":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？",21,1785170293802]