[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_law-63-046":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-63-046","63",46,"有關信託稅負之敘述，下列何者錯誤？",[13,14,15,16],"遺囑信託之受託人同為遺囑執行人者，依遺產及贈與稅法規定，得由遺囑執行人代為辦理遺產稅申報","因遺囑成立之信託，於遺囑人死亡時，原則上其信託財產應併入遺囑人之遺產總額課徵遺產稅","因遺囑成立之信託，於成立時以土地為信託財產者，該土地有應課徵土地增值稅之情形時，其原地價指遺囑人死亡日當期之公告地價","於計課土地增值稅時，委託人或受託人於信託前或信託關係存續中，有依土地稅法規定支付改良土地費用或增繳之地價稅者，得減除或抵繳",2,"信託相關稅制",1,"土地稅法第31條之1規定，因遺囑成立之信託，以土地為信託財產而應課徵土地增值稅時，原地價指遺囑人死亡日當期之「公告土地現值」，不是公告地價，(C) 錯誤為答案。公告地價是課地價稅的基準，公告土地現值才是計算土地增值稅的基準。(A) 遺產及贈與稅法第6條規定有遺囑執行人者，得由遺囑執行人代為辦理申報；(B) 同法第3條之2第1項規定遺囑信託財產於遺囑人死亡時課遺產稅；(D) 土地稅法第31條之1准予減除改良費用或抵繳增繳之地價稅。","hard",[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？",1793070569192]