[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-8-017":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_s2-8-017","8",17,"有關不動產他益信託，信託成立時由委託人（自然人）將不動產移轉到受託人時，下列敘述何者正確？",[13,14,15,16],"土地依信託成立時的價值，依法課徵土地增值稅","房屋依信託成立時的價值，依法課徵契稅","不動產屬於 105 年以後取得，移轉時應課徵房地合一稅","信託成立時委託人繳納贈與稅後，不動產移轉給受託人時不課稅",3,"我國法制基礎篇III(稅制)",1,"自然人以不動產成立他益信託時，依遺產及贈與稅法第5條之1，視為委託人將信託利益贈與受益人，於訂約時由委託人申報繳納贈與稅。至於不動產由委託人移轉給受託人，只是基於信託關係的形式移轉：依土地稅法第28條之3不課土地增值稅、依契稅條例第14條之1不課契稅、依所得稅法第3條之3也不課所得稅，故 (D) 正確。(A)(B) 錯在把形式移轉當成買賣，課徵土地增值稅與契稅。(C) 錯，信託移轉並非交易，不適用房地合一稅。","medium",[23,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",20,1793070634302]