[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-family_trust_s2-7-004":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_s2-7-004","7",4,"下列何者為個人符合我國受控外國企業(CFC)居住者（稅務居民）之定義？ A.在臺灣無戶籍，但居住 180 天者 B.在臺灣有設戶籍，但所得發生年度僅在臺灣居住一星期，其相關指標符合生活及經濟重心在臺灣之原則者",[13,14,15,16],"僅 A","僅 B","A、B 皆是","A、B 皆非",1,"我國法制基礎篇III(稅制)","我國稅務居住者的判斷有兩條路：一條是一課稅年度內在境內居留合計滿一百八十三天，另一條是在境內有住所並經常居住。財政部函釋把有住所具體化為在境內設有戶籍，且該年度居住合計滿三十一天，或居住一天以上未滿三十一天但生活及經濟重心在境內。A在臺灣無戶籍，只住一百八十天，未達一百八十三天的門檻，不算居住者；B有戶籍，雖僅居住一星期，但相關指標顯示生活及經濟重心在臺灣，符合第二條路徑而屬居住者。因此只有B成立，(B)為正確答案。","hard",[22,25,28,32,36,40],{"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":10},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",{"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？",20,1785170295011]