[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-63-006":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"trust_prac-63-006","63",6,"甲銀行接受某乙辦理特定金錢信託投資境外基金，收取申請書上載明之信託手續費，並以信託申請書代替手續費收入憑證，則下列敘述何者正確？",[13,14,15,16],"甲需繳交營業稅與印花稅","甲乙皆需繳交營業稅與印花稅","甲需繳交營業稅，乙需繳交印花稅","甲乙皆不需繳交營業稅與印花稅",0,"金錢信託",1,"甲銀行收取信託手續費，屬銀行提供勞務的營業收入，應依加值型及非加值型營業稅法繳納營業稅。至於印花稅，以信託申請書代替手續費收入憑證時，該申請書實質上具有銀錢收據的性質，仍應貼用印花稅票，而銀錢收據的印花稅由立據人負擔，也就是開立收據、收取款項的甲銀行，故(A)正確。乙是付款的委託人，既非營業人也非立據人，兩種稅都不必負擔，故(B)(C)錯誤；(D)認為兩稅皆免，忽略手續費屬應稅收入且收據仍應貼印花，亦錯誤。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":10},"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？",1793070572472]