[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_law-62-046":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-62-046","62",46,"信託財產發生之收入，受託人應於所得發生年度，按所得類別依所得稅法規定減除成本、必要費用及損耗後，由下列何者併入當年度所得，課徵所得稅？",[13,14,15,16],"受託人","委託人","受益人","信託監察人",2,"信託相關稅制",1,"信託採導管課稅原則,信託財產發生之收入,受託人應於所得發生年度按所得類別減除成本、必要費用及損耗後,由受益人併入其當年度所得課徵所得稅,故答案為受益人。受託人僅係管理者非最終所得歸屬者,委託人已移轉財產、信託監察人為監督者,均非納稅主體。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"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？",{"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":41},"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":43,"question":44,"qno":10},"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？",1783417880437]