[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-8-006":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s2-8-006","8",6,"有關新加坡稅制的敘述，下列何者錯誤？",[13,14,15,16],"新加坡不課徵遺產稅與贈與稅","新加坡非居住者的所得，如源自新加坡，或是在新加坡取得之境外所得，均課徵所得稅","新加坡雖不課徵資本利得稅，但如資本利得本質為收入，即為獲利而交易財產時，仍須依一般所得稅率課稅","在稅收透明制度(Tax Transparency Treatment)下，信託受益人為新加坡居民且有信託產生之所得時，視同其可直接取得信託所得，其有納稅義務",1,"常見境外信託實務運作","新加坡採屬地主義課稅，對源自新加坡的所得課稅，境外所得原則上只在匯入新加坡時才可能課稅；但非居住者在新加坡收取的境外所得依規定免稅，並不是「均課徵所得稅」，故 (B) 錯誤。(A) 正確，新加坡已於2008年廢除遺產稅，也不課徵贈與稅。(C) 正確，新加坡不課資本利得稅，但若交易財產是以獲利為目的、本質屬營業收入，仍按一般所得稅率課稅。(D) 正確，適用稅收透明處理時，新加坡居民受益人被視為直接取得信託所得，由其負納稅義務。","medium",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":27,"question":28,"qno":10},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",{"id":30,"question":31,"qno":32},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":34,"question":35,"qno":36},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":38,"question":39,"qno":40},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":42,"question":43,"qno":44},"family_trust_s2-5-046","有關特定目的信託之概念，下列敘述何者錯誤？",46,1793070634165]