[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-027":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_s2-7-027","7",27,"國稅局針對人壽保險投保動機，常引用下列何種原則要求納稅義務人補稅？",[13,14,15,16],"信賴保護","誠實信用","稽徵經濟","實質課稅",3,"我國法制基礎篇III(稅制)",1,"國稅局處理高保額人壽保險的遺產稅爭議時，最常援引的是實質課稅原則，亦即依交易的經濟實質而非外觀形式認定課稅事實，故選(D)。實務歸納出重病投保、高齡投保、躉繳、鉅額、密集投保、舉債投保、短期內死亡、保險給付相當於已繳保費等特徵，只要投保動機明顯在於規避遺產稅，縱使形式上符合保險給付不計入遺產總額的規定，仍會被併入遺產總額補稅。(A)信賴保護是保障人民對行政行為的合理信賴，(B)誠實信用與(C)稽徵經濟則分別是行政法上的一般原則與稽徵效率考量，都不是補稅的依據。","easy",[23,26,30,34,38,42],{"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":41},"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":43,"question":44,"qno":45},"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？",20,1785170295271]