[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-7-021":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_s2-7-021","7",21,"以房屋土地為信託財產，受託人於信託關係存續中交易信託財產，有關該房地取得日之認定，下列敘述何者錯誤？",[13,14,15,16],"自益信託，以委託人之取得日為取得日","他益信託，以受益人之取得日為取得日","信託關係存續中，變更受益人，為變更受益人之日為取得日","受託人管理信託財產所取得之房地，為受託人取得該房地日為取得日",1,"我國法制基礎篇III(稅制)","房地合一稅對信託房地取得日的認定，原則是回溯到經濟實質上真正取得的時點：(A)自益信託的受益人即委託人，權益歸屬未變動，沿用委託人原始取得日；(C)信託存續中變更受益人者，以變更受益人之日為取得日；(D)受託人以信託財產管理處分所新取得的房地，自應以受託人取得該房地之日起算。(B)則錯在他益信託應以訂定信託契約之日為取得日，因為受益人是在契約成立時才取得該信託利益，而不是看受益人本身何時取得其他財產；若照(B)的說法，持有期間根本無從計算，故(B)為錯誤敘述。","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":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？",20,1785170295178]