[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_law-60-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_law","信託業業務人員信託業務專業測驗——信託法規","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_law-60-048","60",48,"有關他益信託不動產地價稅之課徵，欲以受益人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額時，則信託契約須符合下列何項條件？ A.受益人已確定並享有全部信託利益者 B.委託人未保留變更受益人之權利者 C.委託人保留變更受益人之權利者",[13,14,15,16],"僅 A","僅 B","僅 AB","僅 AC",2,"信託相關稅制",1,"他益信託不動產要以受益人名下土地合併計算地價總額課徵地價稅，須信託契約明確且穩定，也就是受益人已確定並享有全部信託利益，且委託人未保留變更受益人的權利，兩要件同時具備。故答案為僅AB。若委託人仍保留變更受益人的權利，受益歸屬不確定，就不能合併計算。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"trust_law-60-046","信託關係存續中，受益人死亡時，下列敘述何者正確？",46,{"id":28,"question":29,"qno":30},"trust_law-60-047","受託人以信託財產投資於依所得稅法規定應設置股東可扣抵稅額帳戶之營利事業者，該營利事業應以下列何者為納稅義務人填發股利憑單？",47,{"id":32,"question":33,"qno":34},"trust_law-60-049","贈與屬按期定額給付者，其享有不同信託利益之權利價值，原則上依下列何種利率複利折算現值之總和計算之？",49,{"id":36,"question":37,"qno":38},"trust_law-60-050","於信託期間委託人（自然人）增加信託財產致增加非委託人（自然人）享有信託利益者，此時應對委託人課徵下列何種稅捐？",50,{"id":40,"question":41,"qno":26},"trust_law-61-046","有關我國信託相關稅法採用之課稅原則，下列何者錯誤？",{"id":43,"question":44,"qno":30},"trust_law-61-047","依所得稅法規定，受益人為個人時，信託財產發生收入之年度，由受託人計算出所得額後，應併入下列何者之當年度所得額，依法課徵所得稅？",1783417879556]