[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-senior_fin_s1-9-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"senior_fin_s1","高齡金融規劃顧問師資格測驗——第一節","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"senior_fin_s1-9-022","9",22,"信託受益人特定，但委託人保留變更受益人或處分信託利益的權利者，信託財產發生收入時，應由何人併入其當年度所得課徵所得稅？",[13,14,15,16],"委託人","受託人","受益人","信託監察人",0,"信託相關課稅規定",1,"所得稅法第 3 條之 4 第 4 項規定,信託契約之受益人不特定或尚未存在者,以受託人為納稅義務人;同條第 5 項則就受益人特定但委託人保留變更受益人或處分信託利益之權利者,明定信託財產發生之收入,應由 (A) 委託人併入其當年度所得課徵所得稅。理由在於委託人既保有隨時改指定受益人的支配權,實質上仍掌握信託利益的最終歸屬,依實質課稅原則應由其負擔稅負。(B) 受託人僅在受益人不特定或尚未存在時才是納稅義務人。(C) 受益人須在委託人未保留該權利時,才按享有比例課稅。(D) 信託監察人僅負監督職責,不享信託利益。","hard",[23,27,30,34,38,42],{"id":24,"question":25,"qno":26},"senior_fin_s1-10-019","交付土地為信託時，信託財產之時價如何計算？",19,{"id":28,"question":29,"qno":10},"senior_fin_s1-10-022","信託契約明定信託利益之全部或一部之受益人為非委託人者，視為委託人將享有信託利益之權利贈與該受益人，有關贈與稅課徵時間點，下列敘述何者錯誤？",{"id":31,"question":32,"qno":33},"senior_fin_s1-10-023","委託人成立受益人特定之他益信託，且委託人無保留變更受益人及分配、處分信託利益之權利，信託期間約定至受益人死亡時止，於計算信託利益權利時，信託期間認定，下列敘述何者正確？",23,{"id":35,"question":36,"qno":37},"senior_fin_s1-10-025","下列何者非為臺灣信託課稅理論原則？",25,{"id":39,"question":40,"qno":41},"senior_fin_s1-10-046","某甲以其一處房地成立他益信託，且無保留變更受益人的權利，受益人為乙，就課徵房屋稅及地價稅時，房屋總戶數及地價總額的計算基準，下列敘述何者正確？",46,{"id":43,"question":44,"qno":33},"senior_fin_s1-8-023","有關交易對應之稅負，下列何者正確？",1784944957841]