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• 1 依現行稅捐稽徵法規定應處罰鍰者，應由下列那一機關處分之？(A)地方法院 (B)行政法院 (C)主管稽徵機關 (D)財政部
• 二、（9分，每小题3分）阅读下面的文字，完成5-7题。明代花鸟画明代初期，因太祖朱元璋对南宋院体画风青睐有加，花鸟画大致延续了宋代院体工笔画风格，没有新突破。明宣宗朱瞻基同宋徽宗一样，雅好诗文书画，尤
• The text is mainly about .(A) rapid changes in earth’s temperature(B) bad effects of global warmi
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• 1 甲向乙建設公司購買預售屋一戶，約定甲應依已完成之工程進度所定付款明細表之規定於工程完工後繳款，半年後乙建設公司資金週轉不靈，財產遭法院查封，甲是否應繼續繳納約定的工程款？(A)資金週轉不靈，屬可歸

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• 下列对明代花鸟画取得丰硕成果的原因的分析，不恰当的一项是(A)画家们广泛地学习和借鉴院体画家、文人画家及民间画师的优良画风。(B)文人参与花鸟画创作以后，绘画作品更具有生活气息和时代精神特
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