[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-7-049":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_s2-7-049","7",49,"有關信託成立時明定信託利益之全部或一部之受益人為非委託人之課稅規定，下列敘述何者錯誤？",[13,14,15,16],"視為委託人將享有信託利益之權利贈與該受益人，課徵贈與稅","委託人為營利事業之信託契約，該受益人應將享有信託利益之權利價值，併入成立年度之所得額，課徵所得稅","以股票為信託財產，委託人移轉信託股票予受託人時，因非屬買賣，無須繳納證券交易稅","以土地為信託財產，委託人移轉信託土地予受託人時，應先完納土地增值稅，地政機關才會受理移轉",3,"我國法制基礎篇III(稅制)",1,"信託成立時即明定非委託人享有信託利益者屬他益信託，稅法上視為委託人將該權利無償移轉予受益人，(A) 課贈與稅正確；委託人若為營利事業則改按所得稅處理，由受益人將權利價值併入信託成立年度所得額，(B) 正確。(C) 正確，委託人依信託本旨把股票移轉給受託人只是名義移轉，不具買賣性質，不課證券交易稅。(D) 錯誤：土地稅法對信託行為的移轉設有不課徵土地增值稅的規定，委託人與受託人間因信託成立而移轉所有權時無須先完納土增稅，地政機關即可辦理信託登記，稅負遞延到日後脫離信託的真正移轉。","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？",20,1785170295504]