[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-048":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_s2-6-048","6",48,"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。信託終止返還此筆不動產予兒子丙時，有關土地增值稅之課徵，下列敘述何者正確？",[13,14,15,16],"兒子丙為土地增值稅之納稅義務人","信託業者乙為土地增值稅之納稅義務人","委託人某甲為土地增值稅之納稅義務人","信託成立時已課徵贈與稅，故免課徵土地增值稅",0,"我國法制基礎篇III(稅制)",1,"土地稅法就信託土地設有專門規定，受託人在信託關係消滅時把土地移轉給委託人以外的歸屬權利人，以該歸屬權利人為土地增值稅的納稅義務人。本題信託終止後不動產歸屬兒子丙，丙就是納稅義務人，(A)因此正確。(B)錯誤，信託業者乙只是在信託期間登記為名義所有權人，移轉給歸屬權利人時並非稅捐主體。(C)錯誤，委託人某甲在信託成立時把土地移轉給受託人屬於不課徵土地增值稅的階段，終止返還時也不由他負擔。(D)錯誤，贈與稅與土地增值稅是不同稅目，課了其中一種並不會免除另一種。","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？",20,1785170294791]