[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_law-63-048":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-63-048","63",48,"受益人於信託存續期間內死亡，其所享有信託利益之權利未領受部分應課徵遺產稅，關於其價值之計算，下列敘述何者錯誤？",[13,14,15,16],"受益人享有全部信託利益之權利者，信託利益為金錢以外之財產時，以受益人死亡時信託財產之時價計算","受益人享有孳息以外信託利益之權利者，以受益人死亡時信託財產之時價，按未領受期間，依當時郵政儲金匯業局一年期定期儲金固定利率複利，折算現值計算之","受益人享有信託利益之權利為按期定額給付者，以每年享有信託利益之數額，依當時郵政儲金匯業局一年期定期儲金固定利率，按年複利折算現值之總和計算之","受益人享有孳息部分信託利益之權利者，雖每年孳息不固定，但可以歷年平均每年享有之孳息，依當時郵政儲金匯業局一年期定期儲金固定利率複利，按年複利折算現值之總和計算之",3,"信託相關稅制",1,"遺產及贈與稅法第10條之1第3款規定，受益人享有孳息部分信託利益者，以受益人死亡時信託財產之時價，減除依前款折算的本金現值後之餘額計算；只有孳息是公債、公司債、金融債券或其他約載固定利息時，才用每年利息按年複利折算現值之總和。孳息不固定時並沒有「歷年平均」的算法，(D) 錯誤為答案。(A) 符合第1款；(B) 符合第2款；(C) 符合第4款按期定額給付的算法。","hard",[23,27,31,34,38,42],{"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":10},"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",{"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":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？",1793070569204]