[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-family_trust_s2-7-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":20},"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":10,"chapter":17,"freq":10,"explanation":18,"difficulty":19},"family_trust_s2-7-001","7",1,"有關全部他益信託之稅負，下列敘述何者錯誤？",[13,14,15,16],"受益人於所得發生年度併入其個人當年度綜合所得中課稅","以信託契約規定，信託財產交付日為贈與行為發生日，課徵贈與稅","若委託人死亡，信託財產毋須計入委託人之遺產課稅","若受益人死亡，信託財產需計入受益人之遺產課稅","我國法制基礎篇III(稅制)","遺產及贈與稅法就他益信託設有專條，信託契約明定信託利益的全部或一部之受益人為非委託人時，是以訂定信託契約之日為贈與行為發生日，委託人應自該日起算的法定期間內申報贈與稅，而不是等到信託財產實際交付才起算，(B)因此錯誤。(A)正確，信託所得採導管概念，由受益人在所得發生年度併入個人綜合所得課稅。(C)正確，全部他益部分在成立時已課過贈與稅，委託人身故時該信託財產不再列入遺產總額。(D)正確，受益人死亡時尚未領受的信託利益屬其權利，應計入受益人的遺產課稅。","medium",[21,24,28,32,36,40],{"id":22,"question":23,"qno":10},"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":25,"question":26,"qno":27},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":29,"question":30,"qno":31},"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":33,"question":34,"qno":35},"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":37,"question":38,"qno":39},"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":41,"question":42,"qno":43},"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？",20,1785170294975]