[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-family_trust_s2-6-017":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_s2-6-017","6",17,"有關各項稅務重購退稅，下列敘述何者錯誤？",[13,14,15,16],"土增稅需為同一所有權人","土增稅與房地合一稅皆為本人或配偶、直系親屬設戶籍","土增稅與房地合一稅皆為出售前一年未供出租或營業使用","土增稅與房地合一稅皆為 5 年內不得改作其他用途或出售，否則須繳回退稅",1,"我國法制基礎篇III(稅制)","土地增值稅的自用住宅重購退稅，要求出售與重購的土地都由本人或其配偶、直系親屬辦竣戶籍登記；房地合一稅的重購退稅則把設籍並居住的範圍限縮在個人、配偶及未成年子女，並不包含父母等直系尊親屬，(B)把兩套制度的設籍要件混為一談，因此錯誤。(A)土增稅退稅要求出售與重購的土地所有權人須為同一人，登記在配偶名下並不符合。(C)兩者都要求出售前一年內未供出租或營業使用，用以確認確實自住。(D)兩者也都設有五年閉鎖期，期間改作其他用途或再行移轉，原退還的稅款會被追繳。","hard",[22,25,29,32,36,40],{"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":10},"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？",{"id":33,"question":34,"qno":35},"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":37,"question":38,"qno":39},"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":41,"question":42,"qno":43},"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？",20,1785170294437]