[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-trust_law-61-049":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-61-049","61",49,"委託人為營利事業之私益信託契約，信託成立時，明定信託利益之全部非由委託人享有者，當其約定之受益人為尚未存在或為不特定之人時，依所得稅法之規定，應以下列何者為納稅義務人，就信託成立年度受益人享有信託利益之權利價值課徵所得稅？",[13,14,15,16],"委託人","受託人","不課徵所得稅","信託監察人",1,"信託相關稅制","委託人為營利事業且信託利益全部非其享有，受益人尚未存在或不特定時，所得稅法規定於信託成立年度，以「受託人」為納稅義務人，就受益人享有信託利益的權利價值課稅。委託人已非利益歸屬人，也非不課徵，故選受託人。","hard",[22,26,30,34,37,41],{"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":10},"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？",{"id":38,"question":39,"qno":40},"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":42,"question":43,"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？",1783417879968]