[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-6-023":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_s2-6-023","6",23,"甲君之配偶為乙君，甲君想購買人壽保險保單，其中受益人為 2 人之子丙君，甲君規劃甲為要保人、乙為被保險人，丙為受益人之保單，下列敘述何者正確？（假定此保單非屬死亡人壽保險金依實質課稅原則之態樣）",[13,14,15,16],"在甲過世後，保險公司會給付保險金給丙","在甲過世後，保單價值準備金為甲之遺產","在乙過世後，保單價值準備金為乙之遺產","在甲過世後，保單價值準備金為乙之遺產",1,"我國法制基礎篇III(稅制)","人壽保險的保險事故是被保險人死亡，這張保單的被保險人是乙君，甲君先走並不會觸發保險給付，丙君此時領不到任何保險金，(A)錯誤。要保人享有保單上的財產權益，包括解約金請求權、保單借款與變更受益人等，實務上因此把要保人死亡當時該保單的保單價值準備金列為要保人的遺產課徵遺產稅；甲君既是要保人，保單價值準備金即屬甲君遺產，(B)正確而(D)錯誤。(C)乙君只是被保險人，對保單並無財產權，乙君身故時保險公司依約給付身故保險金給受益人丙君，契約因保險事故發生而消滅，保價金不會變成乙君的遺產。","medium",[22,25,29,33,37,41],{"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":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？",20,1785170294521]