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• 四、閱讀測驗【請在下列各題中選出最適當的答案 【請在下列各題中選出最適當的答案】 An earworm is when a song one has heard before gets stuck i
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• 32 沖退進口原料稅捐之加工外銷貨物，報運出口而有繳驗偽造、變造或不實之發票或憑證情事者，處以溢額沖退稅額幾倍之罰鍰，並得沒入其貨物？(A)1 倍至 3 倍 (B)2 倍至 4 倍 (C)1 倍至 4
• 31 報關業辦理報關，如有冒用進出口人名義申報、偽造委任書、詐欺或其他不法情事者，海關得予以警告並限期改正或處新臺幣 1 萬元以上 3 萬元以下罰鍰；並得連續處罰；連續處罰 3 次仍未完成改正者，得停
• 40 連線轉接服務業者違反規定兼營報關業務者，海關得視其情節輕重，處以多少之罰鍰？(A)新臺幣 6 千元以上 3 萬元以下罰鍰 (B)新臺幣 3 千元以上 3 萬元以下罰鍰(C)新臺幣 5 千元以上
• 22 下列各項進口貨物，何者不得免徵關稅？(A)總統、副總統應用物品(B)外國政府或機關、團體贈送之勳章、徽章及其類似之獎品(C)臺商派駐國外分公司人員任滿調回攜帶自用物品(D)辦理救濟事業之政府機構
• 14 進口貨物之交易價格，若是買、賣雙方具有特殊關係，致影響交易價格時，不得作為計算完稅價格之根據，所謂特殊關係包括：①買、賣雙方之一方為他方之監察人 ②買、賣雙方為同一事業之合夥人③買、賣之一方直接
• 30 通關網路或單一窗口記錄於電腦之報單及其相關檔案應自進出口貨物放行之翌日起保存幾年，期滿予以銷毀？(A)1 年 (B)3 年 (C)5 年 (D)7 年

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