[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s2-8-019":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_s2-8-019","8",19,"信託關係存續期間，信託土地之地價稅原則上以何人為納稅義務人？",[13,14,15,16],"委託人","受益人","受託人","信託監察人",2,"我國法制基礎篇III(稅制)",1,"土地稅法第3條之1規定，土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人。信託成立後土地已登記在受託人名下，由登記名義人繳稅最便於稽徵；計算地價稅時，則原則上應與委託人在同一直轄市或縣(市)轄區內的土地合併計算地價總額，以防藉信託分散持有規避累進稅率，故 (C) 正確。(A) 委託人、(B) 受益人、(D) 信託監察人都不是地價稅的納稅義務人，信託監察人的角色只是監督受託人。","easy",[23,26,30,34,38,41],{"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":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":10},"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？",{"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？",20,1793070634323]