[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-045":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_s2-5-045","5",45,"有關夫妻離婚配偶「一方應給付他方之財產」，依我國稅制如何處理？",[13,14,15,16],"所給付之財產，若係依離婚協議者，應課徵贈與稅","所給付之財產，若係依判決者，應課徵綜合所得稅","所給付之財產，若係依離婚協議者，應課徵綜合所得稅","所給付之財產，無論係依離婚協議或判決者，免予課徵綜合所得稅",3,"我國法制基礎篇III(稅制)",1,"夫妻離婚時一方依協議或法院判決應給付他方的財產，性質上是履行剩餘財產差額分配、贍養費或離婚協議所生的法定、約定義務，並非無償的贈與，也不屬所得稅法所定的所得類別，稽徵實務上既不課贈與稅，受領的一方亦免納綜合所得稅，故 (D) 正確。(A) 錯誤，依離婚協議所為的給付有其原因關係存在，不能因為當事人合意就視為贈與而課贈與稅。(B) 錯誤，經法院判決確定的給付更是履行判決所命義務，不具所得性質。(C) 錯誤，協議與判決兩種途徑在稅捐上待遇一致，不會因為未經訴訟就改課綜合所得稅。","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？",20,1785170294105]