[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s2-5-056":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-5-056","5",56,"新加坡和香港的家族辦公室在制度設計有許多相同處，而下列敘述何者錯誤？",[13,14,15,16],"兩地整體稅制原則皆採屬地主義","企業所得稅在符合情況下資本收益免稅","對於 SFO 的持牌要求，一般不需要申領金融服務牌照","新加坡 13O 需雇用至少 3 位專業人士，其中至少一位不是受益人家庭成員",3,"常見境外信託實務運作",1,"新加坡 13O 方案的專業投資人員門檻是至少聘用二位，其中至少一位不得為受益家族的成員；至少三位是資產規模門檻更高的 13U 方案才有的要求，把兩者的人數混用即為錯誤，故 (D) 為應選答案。(A) 正確，新加坡與香港的所得稅制原則上採屬地主義，以境內來源所得為課稅範圍。(B) 正確，兩地對資本利得原則上不課稅，符合條件的處分利益免稅，是家族辦公室選擇設點的重要誘因。(C) 正確，單一家族辦公室只服務自家關係人、不對外招攬客戶，兩地制度上多以豁免或不視為受規範業務處理，一般無須申領資產管理牌照。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":28,"question":29,"qno":30},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":32,"question":33,"qno":34},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":36,"question":37,"qno":38},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":40,"question":41,"qno":42},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":44,"question":45,"qno":46},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1785170294217]