[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-family_trust_s2-7-020":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_s2-7-020","7",20,"下列何者非房地合一 2.0 修正理由？",[13,14,15,16],"藉由設立營利事業買賣短期持有之不動產減少所得稅負","減輕換屋族負擔，擴大自用住宅適用重購退稅","將應稅之房地交易所得轉換為免稅之股票交易所得","利用增加繳納土地增值稅，減少房地合一所得稅",1,"我國法制基礎篇III(稅制)","房地合一2.0的修法主軸是堵住短期炒作與稅負套利的漏洞：(A)個人藉設立營利事業買賣短期持有的房地以適用較低稅率，修法後營利事業比照個人按持有期間適用高稅率；(C)把應稅的房地交易包裝成免稅的股票交易，修法後直接或間接持有股份過半、且股權價值半數以上由境內房地構成者，視同房地交易課稅；(D)以自行申報偏高的移轉現值墊高土地漲價總數額、多繳土地增值稅來壓低所得稅，修法後土地漲價總數額的減除設有上限。(B)擴大自用住宅重購退稅並非2.0的修正理由，故選(B)。","medium",[22,25,29,33,37,41],{"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":28},"family_trust_s2-5-004","有關資產之所得敘述，下列何者錯誤？",4,{"id":30,"question":31,"qno":32},"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":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":10},"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？",1785170295158]