[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-61-026":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-61-026","61",26,"有關員工持股信託公司獎勵金之相關稅負，下列何者正確？ A.應納入員工當年度個人綜合所得課稅 B.應納入受託人之營業收入項下課稅",[13,14,15,16],"只有 A 對","只有 B 對","AB 皆對","AB 皆錯",0,"金錢信託",1,"本題檢視員工持股信託中公司提撥獎勵金的稅負歸屬。公司對參加員工持股信託的員工所提撥的獎勵金，性質上屬因僱傭關係而給付、具薪資性質的所得，應併入員工當年度個人綜合所得課稅，故A敘述正確。至於B，該獎勵金是由公司撥入信託供員工受益，並非受託人自身的營業收入，不應列入受託人營業收入項下課稅，故B錯誤。因此只有A對，本題選(A)。判斷關鍵在於獎勵金的實質受領人是員工、屬其薪資性所得，稅負應由員工承擔，而非誤認為受託人的收入，命題以此測試對所得歸屬的理解。","medium",[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":45},"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？",6,1787293931034]