[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-63-027":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-63-027","63",27,"企業員工持股信託中由企業提撥之公司獎助金，其所得稅稅負由下列何者負擔？",[13,14,15,16],"員工持股會","委託人","員工持股會代表人","公司",1,"金錢信託","公司提撥給參加員工的獎助金，是雇主基於僱傭關係給予員工的經濟利益，性質上屬員工的薪資所得，應併入員工個人當年度綜合所得課稅。在企業員工持股信託中，參加的員工就是委託人兼受益人，因此獎助金的所得稅負由委託人負擔，故(B)正確。(A)員工持股會是會員組成的團體，並非所得歸屬主體；(C)員工持股會代表人僅代表會員處理事務，不承擔個別會員的稅負；(D)公司是支付獎助金的一方，並非該筆所得的納稅義務人。","medium",[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？",6,1793070572724]