[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-8-025":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_s2-8-025","8",25,"甲以新臺幣（下同）2 億元作為信託財產，成立自益信託，並於信託契約中明定，於甲死亡時，信託財產尚有 1 億元，由其子女乙、丙各享信託利益之二分之一。則甲死亡時，依法應就其享有信託利益之權利未領受部分，課徵下列何種稅捐？",[13,14,15,16],"遺產稅","贈與稅","所得稅","依法不用課徵稅捐",0,"我國法制基礎篇III(稅制)",1,"甲以自己為受益人成立自益信託，生前享有信託利益；遺產及贈與稅法第3條之2第2項規定，信託關係存續中受益人死亡時，應就其享有信託利益之權利未領受部分，依法課徵遺產稅。甲死亡時尚未領受的1億元信託利益，於甲死亡時才轉由子女乙、丙享有，這部分應併入甲的遺產總額課遺產稅，故 (A) 正確。(B) 贈與稅適用於生前的無償移轉，此處是因死亡而移轉。(C) 子女因死亡移轉取得的利益不屬所得稅課稅範圍。(D) 法律已明定課稅，並非免稅。","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？",20,1793070634396]