[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-041":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_s2-7-041","7",41,"王大哥年初因女兒結婚，轉帳新臺幣 100 萬元給女兒當嫁妝，年中又轉帳新臺幣 200 萬元補貼女兒新房裝修費，年底時為犒賞辛苦多年的太太，轉帳新臺幣 200 萬元給她買新車，請問王大哥今年共需繳多少贈與稅？",[13,14,15,16],"0 元","新臺幣 5.6 萬元","新臺幣 25.6 萬元","新臺幣 30 萬元",0,"我國法制基礎篇III(稅制)",1,"贈與稅先算贈與總額再減免稅額。父母於子女婚嫁時所贈與的財物，總金額不超過一百萬元者不計入贈與總額，一百萬元嫁妝恰在額度內；配偶相互贈與的財產亦明文不計入，買車的二百萬元同樣免計。真正應計入的只有裝修費二百萬元。算式：贈與總額 200 萬 − 免稅額 244 萬 為負數，課稅贈與淨額 0，應納稅額 0 元，故選 (A)。(B) 的 5.6 萬誤把嫁妝計入，即 (100+200−244)×10%；(C) 的 25.6 萬是三筆全計，(500−244)×10%；(D) 的 30 萬則以 300 萬乘 10% 概算。","medium",[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？",20,1785170295408]