[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-027":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_s2-5-027","5",27,"有關企業主以自己為要保人及被保險人投保之人壽保險，並以指定之子孫為受益人。下列敘述何者錯誤？",[13,14,15,16],"受益人之保險給付免納所得稅","企業主死亡時，給付予受益人之保險金不計入其遺產總額","若企業主在 113 年 12 月投保，則受益人領取之保險金應計入其基本所得額","若屬傷害保險之死亡給付，因保障額度高而有被實質課稅之風險",3,"我國法制基礎篇III(稅制)",1,"(D) 錯在把實質課稅的判斷標準簡化成保障額度高低。稽徵機關認定投保是否以保險之名行財產移轉之實，看的是高齡、帶病投保、躉繳、鉅額、舉債投保、短期密集投保、保險費與保險金額相當等綜合態樣；傷害保險屬純保障型商品，保費低廉且以意外事故為給付條件，不具移轉財產的效果，不會單因保額高就被實質課稅。(A) 正確，人身保險給付依所得稅法免納所得稅。(B) 正確，約定於被繼承人死亡時給付其指定受益人的人壽保險金額，不計入遺產總額。(C) 正確，受益人與要保人非同一人的死亡給付，屬所得基本稅額條例規範範圍，應計入基本所得額。","hard",[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？",20,1785170293903]