[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-005":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_s2-6-005","6",5,"有關新加坡與香港稅制，下列敘述何者錯誤？",[13,14,15,16],"新加坡為準屬地主義，非居住者於新加坡取得之境外所得免稅","新加坡信託產生的所得由受託人納稅，但若受益人為新加坡居民且有信託產生的所得時，受益人為納稅義務人","香港採屬地主義，僅針對產生或源自於香港境內之所得課徵所得稅","香港課徵利得稅、物業稅、薪俸稅與贈與稅",3,"常見境外信託實務運作",1,"香港是典型的簡單稅制，直接稅只有利得稅、薪俸稅與物業稅三種，遺產稅已於二〇〇六年停徵，更從來沒有開徵過贈與稅，(D)把贈與稅列進去與事實不符，這也是香港長年被視為財富傳承友善地區的關鍵原因。(A)新加坡採準屬地主義，境外來源所得原則上不課稅，非居住者取得的境外所得自然免稅。(B)新加坡信託的所得原則上在受託人層次課稅，但受益人若為當地居民且對該信託所得享有權利，即由受益人負擔納稅義務，敘述無誤。(C)香港屬地主義只就產生或源自香港境內的所得課稅，與(D)並排比較，更能看出錯誤只出在稅目的列舉上。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1785170294309]