[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_law-63-049":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-63-049","63",49,"依所得稅法規定，受益人不特定者，信託財產發生收入之年度，由受託人計算出所得額後，有關所得稅之申報，下列敘述何者正確？",[13,14,15,16],"委託人為納稅義務人","受益人確定後，再一併申報所得","受託人為扣繳義務人","受託人為納稅義務人",3,"信託相關稅制",1,"所得稅法第3條之4第3項規定，受益人不特定或尚未存在者，其於所得發生年度計算之所得，應以受託人為納稅義務人，於結算申報期限內按規定之扣繳率申報納稅，故選 (D)。因為受益人還無法確定，稅捐不能懸而不決，就由掌握信託財產的受託人代為申報繳納。(A) 委託人已把財產移出，不是納稅義務人；(B) 等受益人確定才申報會造成稅收延宕；(C) 受託人在此是「納稅義務人」，不只是扣繳義務人。","medium",[23,27,31,35,38,42],{"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":34},"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":36,"question":37,"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":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？",1793070569219]