[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-021":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_s2-5-021","5",21,"有關房地合一稅自用住宅的相關規定，下列敘述何者錯誤？",[13,14,15,16],"本人或其配偶、未成年子女必須辦竣戶籍登記，持有並居住連續滿 6 年","在交易前 6 年內，房屋不能出租或營業使用","6 年內只能享有一次自用住宅優惠稅率。但配偶不受限制","有 400 萬的免稅額，課稅所得超過 400 萬部分按 10%優惠稅率",2,"我國法制基礎篇III(稅制)",1,"房地合一稅的自用住宅優惠，要求本人、配偶或未成年子女辦竣戶籍登記並持有、居住連續滿六年，交易前六年內無出租或供營業、執行業務使用，符合者課稅所得減除四百萬元免稅額後，超過部分按 10% 稅率課徵。這項優惠六年內僅得適用一次，且以家戶為單位認定，本人與配偶合併計算，(C) 說配偶不受限制，等於讓同一家戶在六年內用掉兩次優惠，與限制重複適用、防止炒作的意旨不符，敘述錯誤。(A)、(B)、(D) 分別對應設籍居住年限、使用限制與免稅額及稅率，均與規定相符，是判斷能否適用優惠的三道關卡。","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_s2-5-018","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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",20,1785170293830]