[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-6-050":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_s2-6-050","6",50,"某甲以名下所持有「作農業使用之農業用地」成立信託，將孳息以外信託利益權利歸屬予兒子乙，下列敘述何者錯誤？",[13,14,15,16],"因信託財產為農地，故免課徵贈與稅","因他益信託贈與標的為信託權利而非農地，故仍須課徵贈與稅","此筆農地若屬於耕地，信託業者將因無法合規登記持有耕地，而婉拒擔任受託人","某甲萬一於信託存續期間身故，其未領受之信託利益亦非為農地本身，故無法自遺產中扣除而不課徵遺產稅",0,"我國法制基礎篇III(稅制)",1,"作農業使用的農業用地贈與民法規定的繼承人時，可以不計入贈與總額，但這項優惠的標的必須是農地本身。某甲把農地交付信託，並將孳息以外的信託利益權利歸屬兒子乙，贈與的客體是信託受益權而不是土地，套不上農地的免稅規定，仍應課徵贈與稅，(A)因此錯誤，(B)才是正確說法。(C)正確，農業發展條例限制私法人承受耕地，信託業無法合規登記持有，實務上會婉拒承作。(D)正確，委託人身故時未領受的信託利益同樣是權利而非農地，不能自遺產中扣除。","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？",20,1785170294827]