[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-5-049":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_s2-5-049","5",49,"某甲於 106 年 2 月 1 日以 1,000 萬元購入一戶不動產，他正在評估如何將該不動產傳承給兒子，而下列敘述何者錯誤？",[13,14,15,16],"若採繼承，未來兒子出售不動產時之持有期間得將被繼承人持有期間合併計算","若採贈與，未來兒子出售不動產計算房地合一稅所得時，仍得以 1,000 萬元列計取得成本","若採買賣且買賣價格接近市價，未來兒子出售不動產時之房地合一稅稅基可能較小","若採繼承，未來兒子出售不動產時，僅得減除繼承時之房屋評定現值及公告土地現值按消費者物價指數調整後之價值",1,"我國法制基礎篇III(稅制)","以贈與方式取得的房地，計算房地合一稅時的取得成本不能沿用贈與人當初的買價，而是以受贈時的房屋評定現值及公告土地現值，按消費者物價指數調整後的價值認定；這兩項時價通常遠低於市價，會墊高課稅所得，故 (B) 稱仍得以一千萬元列計取得成本並不正確，為應選答案。(A) 正確，繼承取得的房地計算持有期間時，得將被繼承人持有的期間合併計算，較易適用較低稅率。(C) 正確，以接近市價的價格買賣，兒子的取得成本高，將來出售的所得與稅基相對變小。(D) 正確，繼承取得的成本認定方式與贈與相同，以繼承時兩項時價按物價指數調整後計算。","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_s2-5-019","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":42,"question":43,"qno":44},"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？",20,1785170294155]