[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-5-019":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_s2-5-019","5",19,"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？",[13,14,15,16],"委託人","受託人","信託監察人","待受益人特定時再一併申報繳稅",1,"我國法制基礎篇III(稅制)","信託所得採導管概念，原則上穿透信託歸屬受益人課稅；但受益人不特定或尚未存在時，沒有可歸屬的納稅主體，稅法改以受託人為納稅義務人，就信託財產於所得發生年度依規定計算的所得，於期限內按規定扣繳率申報納稅，故正解為 (B)。委託人須保留指定受益人及分配、處分信託利益的權利，才回到委託人課稅，本題明示未保留，(A) 因此不成立。(C) 信託監察人的職務是為受益人利益監督受託人，並非稅法上的納稅義務人。(D) 遞延到受益人特定時再一併申報，會使課稅無限期落空，稅法不採，日後受益人確定並受分配時另依規定計算調整。","medium",[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_s2-5-017","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":34,"question":35,"qno":36},"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":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？",21,1785170293811]