[{"data":1,"prerenderedAt":64},["ShallowReactive",2],{"chapter-trust_law-c4":3},{"examName":4,"chapter":5,"questions":10},"信託業業務人員信託業務專業測驗——信託法規",{"name":6,"sort":7,"count":8,"slug":9},"信託相關稅制",4,15,"c4",[11,16,20,24,28,32,36,39,42,45,48,52,55,58,61],{"id":12,"qno":13,"question":14,"session":15},"trust_law-60-046",46,"信託關係存續中，受益人死亡時，下列敘述何者正確？","60",{"id":17,"qno":18,"question":19,"session":15},"trust_law-60-047",47,"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？",{"id":21,"qno":22,"question":23,"session":15},"trust_law-60-048",48,"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":25,"qno":26,"question":27,"session":15},"trust_law-60-049",49,"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":29,"qno":30,"question":31,"session":15},"trust_law-60-050",50,"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？",{"id":33,"qno":13,"question":34,"session":35},"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？","61",{"id":37,"qno":18,"question":38,"session":35},"trust_law-61-047","依所得稅法規定，受益人為個人時，信託財產發生收入之年度，由受託人計算出所得額後，應併入下列何者之當年度所得額，依法課徵所得稅？",{"id":40,"qno":22,"question":41,"session":35},"trust_law-61-048","在現行法律體制下，有關信託課稅之敘述，下列何者正確？",{"id":43,"qno":26,"question":44,"session":35},"trust_law-61-049","委託人為營利事業之私益信託契約，信託成立時，明定信託利益之全部非由委託人享有者，當其約定之受益人為尚未存在或為不特定之人時，依所得稅法之規定，應以下列何者為納稅義務人，就信託成立年度受益人享有信託利益之權利價值課徵所得稅？",{"id":46,"qno":30,"question":47,"session":35},"trust_law-61-050","有關信託稅制之財產所有權人，下列何者正確？",{"id":49,"qno":13,"question":50,"session":51},"trust_law-62-046","信託財產發生之收入，受託人應於所得發生年度，按所得類別依所得稅法規定減除成本、必要費用及損耗後，由下列何者併入當年度所得，課徵所得稅？","62",{"id":53,"qno":18,"question":54,"session":51},"trust_law-62-047","個人成立、捐贈或加入符合所得稅法規定之公益信託之財產，得列綜合所得稅列舉扣除額申報捐贈之扣除比例上限為何？",{"id":56,"qno":22,"question":57,"session":51},"trust_law-62-048","王先生成立金錢信託時，下列何種情況無須申報贈與稅？",{"id":59,"qno":26,"question":60,"session":51},"trust_law-62-049","信託財產為房屋者，該房屋稅之納稅義務人為下列何者？",{"id":62,"qno":30,"question":63,"session":51},"trust_law-62-050","因遺囑成立之信託，於成立時以土地為信託財產者，該土地有應課徵土地增值稅之情形時，其原地價係指下列何者？",1783417878972]