[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-61-020":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"trust_prac-61-020","61",20,"有關金錢信託業務相關之稅負，下列敘述何者錯誤？",[13,14,15,16],"營利事業之信託資金收益仍應課徵營利事業所得稅","以信託申請書代替信託手續費收入憑證者，免繳印花稅","未於信託契約載明或註記收到銀錢文字者，免納印花稅","最低稅負制實施後，個人信託項下之境外所得亦要納入基本所得額",1,"金錢信託","信託手續費收入憑證屬銀錢收據性質,以信託申請書代替仍應貼用印花稅,故(2)敘述錯誤。營利事業信託收益課營所稅、未載收到銀錢字樣免印花、境外所得計入基本所得額,均為正確。","hard",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"trust_prac-60-001","依「信託業從事廣告、業務招攬及營業促銷活動應遵循事項」規定，信託業辦理共同信託基金業務，以基金績效作為廣告者，同一基金績效達多久以上者始能刊登，成立滿幾年者，應以最近三年全部績效為圖表或曲線表示？",{"id":26,"question":27,"qno":28},"trust_prac-60-002","銀行辦理特定金錢信託投資國外有價證券業務係屬信託業法所定之何種業務？",2,{"id":30,"question":31,"qno":32},"trust_prac-60-003","委託人在銀行以特定金錢信託投資共同基金時，一般除負擔申購手續費外，尚須負擔下列何種費用？",3,{"id":34,"question":35,"qno":36},"trust_prac-60-004","張三至銀行辦理特定金錢信託投資境外基金業務，則該特定之投資標的係由下列何者指示？",4,{"id":38,"question":39,"qno":40},"trust_prac-60-005","有關銀行辦理特定金錢信託投資國外有價證券業務，下列敘述何者錯誤？",5,{"id":42,"question":43,"qno":44},"trust_prac-60-006","委託人以特定金錢信託方式投資國外有價證券，因相關法令修正致投資標的不符規定時，下列敘述何者錯誤？",6,1783417881717]