[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-8-002":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_s2-8-002","8",2,"下列對有價證券課稅之敘述，何者錯誤？",[13,14,15,16],"投資公司投資國內上市櫃公司所取得之股利，應列入最低稅負制計算，稅率 12%","個人就處分未上市櫃股票所產生之資本利得，應列入最低稅負制課稅","個人投資短期票券，取得之利息，按 10%分離課稅","投資公司處分國內上市櫃公司所取得之資本利得，應列入最低稅負制計算",0,"我國法制基礎篇III(稅制)",1,"營利事業投資國內其他營利事業所獲配的股利，依所得稅法第42條不計入所得額課稅，所得基本稅額條例也沒有把這筆股利列入營利事業的基本所得額，因此「應列入最低稅負制、稅率12%」的說法錯誤，(A) 為答案；12% 雖是營利事業基本稅額的稅率，但適用對象不包括這筆股利。(B) 正確，個人出售未上市、未上櫃股票的所得，須計入個人基本所得額。(C) 正確，短期票券利息依所得稅法按10%分離課稅，不併入綜合所得。(D) 正確，營利事業出售上市櫃股票的證券交易所得雖停徵所得稅，仍應計入基本所得額。","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？",20,1793070634125]