[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-7-019":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_s2-7-019","7",19,"依據現行所得稅法規定，公益信託之信託利益於實際分配時，由受益人併入分配年度所得額，下列何者並非公益信託免於所得發生時課徵之要件？",[13,14,15,16],"受託人為信託業法所稱之信託業","不以任何方式對特定或可得特定之人給予特殊利益","用於與其創設目的有關活動之支出，不低於基金之每年孳息及其他各項收入 60%","信託關係解除、終止或消滅時，信託財產移轉於各級政府、有類似目的之公益法人或公益信託",2,"我國法制基礎篇III(稅制)",1,"所得稅法就公益信託受益人享有信託利益之權利免納所得稅，設有三項要件：(A)受託人須為信託業法所稱之信託業；(B)除為其設立目的舉辦事業所必須支付的費用外，不得以任何方式對特定或可得特定之人給予特殊利益；(D)信託行為須明定信託關係解除、終止或消滅時，信託財產移轉於各級政府、有類似目的之公益法人或公益信託。(C)每年用於創設目的有關活動的支出不低於基金孳息及各項收入六成，規定出自教育文化公益慈善機關或團體免納所得稅適用標準，規範對象是財團法人等機關團體，並非公益信託的免稅要件，故選(C)。","medium",[23,26,30,34,38,41],{"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":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":10},"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？",{"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？",20,1785170295149]