[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-022":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-6-022","6",22,"甲君及乙君為夫妻，其婚生小孩為 10 歲之小孩 A，甲君成立一個子女資產累積信託（委託，由甲君擔任委託人，小孩 A人無保留變更受益人及分配、處分信託利益權利之他益信託）為受益人。甲君、乙君與小孩 A 當年度皆無收到其他贈與或贈與給他人，假定當年度贈與稅免稅額為 244 萬元，甲君先將 200 萬放入信託作為信託財產，乙君再贈與 100 萬給小孩A，下列敘述何者正確？",[13,14,15,16],"甲君需繳納贈與稅","乙君需繳納贈與稅","小孩 A 需繳納贈與稅","針對 200 萬信託財產如果放在存款，所生之利息，須併入小孩 A 之當年度所得",3,"我國法制基礎篇III(稅制)",1,"贈與稅的免稅額是按贈與人、按年度各自計算，不是把受贈人收到的全部贈與加總起來算。甲君交付他益信託的兩百萬元視同對受益人小孩A的贈與，兩百萬元低於二百四十四萬元免稅額；乙君另外贈與的一百萬元，同樣在自己的免稅額度內，兩人的應稅贈與淨額都是零，(A)(B)因此錯誤。贈與稅的納稅義務人原則上是贈與人而不是受贈人，小孩A不會被課贈與稅，(C)也錯。(D)則是信託導管概念的體現：信託財產發生的收入，由受託人於所得發生年度減除必要費用後，分別計算受益人的各類所得，由受益人併入當年度所得申報，存款利息自然歸屬小孩A。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"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":27,"question":28,"qno":29},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",20,1785170294496]