[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-048":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_s2-5-048","5",48,"某甲以土地移轉成立信託，該土地因下列情形於信託關係人間移轉所有權時，何者須課徵土地增值稅？",[13,14,15,16],"信託行為成立，委託人與受託人間","信託關係存續中受託人變更時，原受託人與新受託人間","因遺囑成立之信託，於信託關係消滅時，受託人與受益人間","信託契約明定信託財產之受益人為非委託人者，信託關係消滅時，受託人與受益人間",3,"我國法制基礎篇III(稅制)",1,"土地為信託財產時，信託關係人間因信託而移轉所有權原則上不課徵土地增值稅，但優惠限於土地稅法列舉的情形，共通點在於移轉並非實質的財產處分，或最終仍回到委託人。他益信託於信託關係消滅時，受託人把土地移轉給委託人以外的受益人，實質歸屬終局由委託人轉到他人，不在不課徵之列，應課土地增值稅，故 (D) 正確。(A) 委託人交付土地成立信託，只是為信託目的移轉形式上的所有權。(B) 受託人變更僅是受託主體更替，土地實質歸屬未變。(C) 遺囑信託於關係消滅時移轉給受益人，已在繼承階段課過遺產稅，均屬不課徵情形。","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？",20,1785170294150]