[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-6-001":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":10,"explanation":19,"difficulty":20},"family_trust_s2-6-001","6",1,"王先生與其配偶於民國 72 年 1 月 3 日結婚，王先生過世後，其婚後財產為 1,000 萬，其配偶婚後取得財產 500 萬，所以王先生遺孀可以主張剩餘財產差額分配請求權多少於遺產總額中扣除？",[13,14,15,16],"250 萬","500 萬","750 萬","1,000 萬",0,"我國法制基礎篇III(稅制)","夫妻法定財產制關係消滅時，雙方婚後財產扣除婚姻關係存續中所負債務後如有剩餘，其差額應平均分配，生存配偶得就該半數行使剩餘財產差額分配請求權；這筆金額性質上是配偶原有的財產而非被繼承人的遺產，依遺產及贈與稅法規定得自遺產總額中扣除。本題差額 = 1,000 萬 − 500 萬 = 500 萬元，平均分配後為 500 萬 ÷ 2 = 250 萬元，故 (A) 正確。(B) 是差額全額，漏了除以二。(C) 誤將雙方婚後財產相加後折半。(D) 逕以王先生婚後財產全額計算，都忽略請求權以差額半數為限。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"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？",20,1785170294285]