[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-60-023":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-60-023","60",23,"有關企業員工持股信託由公司所提撥之獎助金，應如何課稅？",[13,14,15,16],"由公司依法繳納贈與稅","由員工納入薪資所得課稅","由員工持股會列為福利金支出依法課稅","由公司依法提列為員工之退休金費用無須課稅",1,"金錢信託","企業員工持股信託中，公司額外提撥的獎助金，實質上是雇主基於僱傭關係給予員工的報酬，屬員工因職務所獲的給付，性質上為薪資所得，員工受領時應併入其綜合所得課徵所得稅，故(B)正確。(A)公司提撥並非無償贈與，不課贈與稅；(C)獎助金是給員工個人的所得，並非員工持股會列報的福利金支出；(D)它與退休金性質不同，不能提列為免稅退休金費用，仍屬應稅所得。掌握「公司給付、員工受領、報酬性質」三點，即可判定應由員工按薪資所得課稅，避免誤入贈與稅或免稅的陷阱。","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？",6,1787293929823]