[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-62-027":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-62-027","62",27,"有關企業員工持股信託業務之稅負，下列敘述何者錯誤？",[13,14,15,16],"公司獎助金應納入員工當年度綜合所得","信託財產購入公司股票所孳生之股票股利應納入各受益人當年度綜合所得","信託財產購入公司股票所孳生之現金股利應納入各受益人當年度綜合所得","信託終了，受託人以信託財產現狀返還，因屬財產實質移轉行為，應納入受益人當年度綜合所得",3,"金錢信託",1,"企業員工持股信託的稅負處理上，公司提撥的獎助金應計入員工當年度綜合所得(A正確)，信託財產購入公司股票所孳生的股票股利(B)、現金股利(C)亦均應計入各受益人當年度綜合所得，這些都是信託期間實際產生的所得。而(D)所述信託終了、受託人以信託財產「現狀返還」委託人本人，性質上屬本金（信託財產）的返還，是財產回歸原所有人，並非另發生所得，不應課徵綜合所得稅，故(D)稱應計入所得為錯誤，本題選(D)。此題關鍵在區分「所得」與「本金返還」：孳息與獎助金屬所得須課稅，返還原財產則非所得。","hard",[23,26,30,33,37,41],{"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":17},"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？",{"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？",6,1787293932122]