[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-trust_law-60-050":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"trust_law-60-050","60",50,"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？",[13,14,15,16],"所得稅","贈與稅","遺產稅","契稅",1,"信託相關稅制","信託期間委託人自行增加信託財產，因而使非委託人的他人增加所享有的信託利益，等同無償移轉利益給他人，屬贈與行為，應對委託人課徵贈與稅。故答案為贈與稅。此情形並非所得、非因死亡發生故非遺產稅，也不涉及不動產移轉登記的契稅，重點在無償使他人受益。","medium",[22,26,30,34,38,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"trust_law-60-048","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",48,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":25},"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":42,"question":43,"qno":29},"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？",1783417879573]