[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-7-017":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_s2-7-017","7",17,"甲以 A 地為信託財產，訂立本金他益、孳息自益的信託契約，訂約日 A 地公告現值 1,000萬元，市價 2,000 萬元；信託期間 5 年，信託期間屆滿時，A 地公告現值為 1,300 萬元，市價 2,500 萬元，請問贈與總額要以多少錢按複利折算現值？",[13,14,15,16],"1,000 萬元","1,300 萬元","2,000 萬元","2,500 萬元",0,"我國法制基礎篇III(稅制)",1,"本金他益、孳息自益的信託，委託人贈與的是「孳息以外的信託利益」。依遺產及贈與稅法，信託利益為金錢以外之財產時，應以贈與時(即訂約日)信託財產之時價為基礎，按贈與時起至受益時止的期間，依郵政儲金一年期定期儲金固定利率複利折算現值。而土地的時價以公告土地現值為準，故折現基礎是訂約日的公告現值一千萬元，選(A)。(B)一千三百萬元是信託期滿時的公告現值，估價時點錯誤；(C)(D)的市價二千萬元、二千五百萬元並非稅法所稱土地時價，不能作為估價基準，均不可採。","hard",[23,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",20,1785170295132]