[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-049":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_s2-6-049","6",49,"下列敘述何者錯誤？",[13,14,15,16],"個人股利所得可選擇採股利分離課稅單一稅率 28%","個人股利所得可選擇併入綜合所得申報，額外有 8.5%抵減稅額","公司營利事業投資國內其他營利事業，所獲配股利應計入所得額課稅","營利事業當年度盈餘未做分配，該未分配盈餘加徵 5%營利事業所得稅",2,"我國法制基礎篇III(稅制)",1,"營利事業投資國內其他營利事業，所獲配的股利淨額依所得稅法規定不計入所得額課稅，目的是避免同一筆盈餘在層層轉投資的過程中被重複課徵營利事業所得稅，(C)所以敘述錯誤。(A)正確，個人股利所得可以選擇按單一稅率百分之二十八分開計算稅額，通常對高所得族群較有利。(B)正確，另一種選擇是併入綜合所得總額申報，並按股利金額的百分之八點五計算可抵減稅額。(D)正確，營利事業當年度盈餘未做分配者，應就該未分配盈餘加徵百分之五營利事業所得稅。","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？",20,1785170294821]