[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-family_trust_s2-6-018":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_s2-6-018","6",18,"委託人某甲將房屋一間辦理他益信託移轉予信託業者乙，並指定兒子丙為全部信託利益之受益人，且某甲無保留變更受益人之權利。有關信託存續期間房屋稅之相關敘述，下列何者正確？",[13,14,15,16],"計算房屋戶數時，應歸戶於某甲","計算房屋戶數時，應歸戶於兒子丙","計算房屋戶數時，應歸戶於信託業者乙","信託存續期間以兒子丙為房屋稅之納稅義務人",1,"我國法制基礎篇III(稅制)","房屋為信託財產時，信託關係存續中的房屋稅納稅義務人是持有所有權的受託人；但房屋稅採差別稅率、按持有戶數累進，若一律歸戶到受託人名下，信託業手上動輒上百戶房屋都會被推到最高稅率，顯然不合理。因此規範上另設歸戶規則：信託利益的受益人已確定且非委託人本人，委託人又未保留變更受益人的權利時，即以受益人視同房屋所有人歸戶。此處受益人丙已特定、某甲也未保留變更權，戶數應歸於丙，(B)正確。(A)歸戶於委託人某甲、(C)歸戶於受託人乙都與歸戶規則不符；(D)則混淆了歸戶對象與納稅義務人，納稅義務人仍是受託人乙。","hard",[22,25,29,33,36,40],{"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":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":10},"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？",{"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？",20,1785170294459]