[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-61-038":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-61-038","61",38,"有關不動產投資信託基金分配信託利益予受益人時課稅之敘述，下列何者正確？",[13,14,15,16],"該信託利益應按利息所得課稅","該信託利益應按其他所得課稅","該信託利益應按租金收入課稅","該信託利益應按財產交易所得課稅",0,"不動產信託",1,"不動產投資信託（REIT）基金分配給受益人的信託利益，依不動產證券化條例的規定，採分離課稅方式，並按「利息所得」的性質課徵所得稅，故 (A) 正確。這是條例特別給予的租稅處理，目的在簡化課稅並鼓勵不動產證券化商品發展，投資人取得的分配款統一以利息所得認定並就源扣繳，不必再併入綜合所得總額。因此並非按 (B) 其他所得、(C) 租金收入或 (D) 財產交易所得課稅。辨題關鍵在記住 REIT 分配利益依法定性為利息所得並分離課稅，而非依其資金實際來源逐項認定所得類別。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"trust_prac-60-038","有關不動產投資信託契約就信託財產借入款項之規定，下列敘述何者錯誤？",{"id":27,"question":28,"qno":29},"trust_prac-60-039","目前不動產證券化商品，主要是針對下列何種不動產市場？",39,{"id":31,"question":32,"qno":33},"trust_prac-60-040","依信託業設立標準規定，僅辦理不動產資產信託之信託公司，其最低實收資本額為新臺幣多少元？",40,{"id":35,"question":36,"qno":37},"trust_prac-60-041","有關不動產證券化之特性，下列何者錯誤？",41,{"id":39,"question":40,"qno":41},"trust_prac-60-042","不動產資產信託受益權之行使及轉讓，應以下列何者為之？",42,{"id":43,"question":44,"qno":45},"trust_prac-60-043","有關不動產資產信託之敘述，下列何者錯誤？",43,1787293931197]