問題詳情
26 ( ) 信託契約明定信託利益之全部或一部之受益人為非委託人者，視為委託人將何者贈與該受益人，應依遺產及贈與稅法規定，課徵贈與稅？
(A)信託之財產
(B)信託利益之權利
(C)受託人之原有財產
(D)委託人之原有財產。[遺5之1-1]
(A)信託之財產
(B)信託利益之權利
(C)受託人之原有財產
(D)委託人之原有財產。[遺5之1-1]
參考答案
答案：B
難度：適中0.548387
統計：A(26),B(51),C(2),D(7),E(0) #
個人：尚未作答書單：遺產及贈與稅法-獎懲-免罰規定、遺產稅-信託利益計算規定、遺產及贈與稅繳納期限規定
內容推薦
- –Would you like to join us in the game?-- , for I have something important to attend to.(A) I wi
- In spite of repeated wrongs done to him, he looks to people greeting him.(A) friendly (B) lively
- EWe already know the fastest, least expensive way to slow climate change: Use less energy. With a li
- Business choose the air-courier service because_____.(A)it costs less (B)it is flexible (C)i
- club(A)pollution (B)struggle (C)useful (D)bury
- You have no idea how she finished the relay race her foot wounded so much.(A) for (B)when (C) wi
- So far this year we__________a fall in house prices by between 5 and 10 percent.(A)saw (B)see (C)
- The author presents this passage by .(A) telling an interesting story (B) describing an acti
- An air courier is a person who_________(A)manages a business company in foreign countries(B)
- (A) that (B) where (C) when (D) what
內容推薦
- The underlined words “tipping points” most probably refer to(A) freezing points (B) burning
- is known to us all is that the 2008 Olympic Games will take place in Beijing.(A) It (B) What (C)
- .The position of children in American family and society is no longer what it used to be. The 36 fam
- area(A)theatre (B)breathe (C) break (D)heaven
- The author of the text mainly______.(A)describes the activities of a law-breaker(B)suggests
- It can be inferred from the passage that(A) it is necessary to keep the air-conditioning on
- Nancy enjoyed herself so much she visited her friends in Sydney last year.(A) that (B) which (C)
- (A) except (B) for (C) heyond (D) through
- (A)pareat (B)member (C)family (D)relative
- Which of the following would be the best title for the passage?(A) Saving Energy Starts at H
- a moment and I will go to your reacue.(A) Go on (B) Hold on(C) Move on (D) Carry on
- (A) supported (B) received (C) encouraged (D) valucd
- (A)purposes (B)promises (C)roles (D)tasks
- –Who should be responsible for the accident?--The boss, not the workers. They just carried out t
- (A) Until (B) After (C) Although (D) When
- The moment I got home, I found I my jacket on the playground.(A)had left (B)left (C)have left (D)w
- (A) movement (B) schievement(C) development (D) requirement
- Not until the motorbike looked almost new repairing and cleaning it.(A)he stopped (B)did he stop
- Tomorrow is Tom’s birthday. Have you got any idea the party is to be held?(A)what (B)which (C)tha
- (A)Besides (B)However (C)Instead (D)Therefore
- (A)admired (B)regarded (C)made (D)respected
- The message is very important, so it is supposed as soon as possible.(A)to be sent (B)to send (C
- (A)willing (B)equal (C)similar (D)common
- He doesn’t have furniture in his room --just an old desk.(A)any (B)many (C)some (D)much
- Ten years ago the population of our village was that of theirs.(A)as twice large as (B)twice as