二、在有通貨膨脹及累進稅率結構下，對長期持有資產所獲得的資本增益所得課稅，往往會產生那些不良的效果？請列舉三項詳述之。又為減緩前述不良效果，我國土地增值稅制度有那些相關的規定？（25 分）

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點擊查看答案 參考答案 無參考答案 關閉 內容推薦 【題組】25 Which of the following statements about BDD is NOT true?(A)Men and women alike suffer from it 【題組】22 Which of the following is true about Sarah?(A)She has been shy and unhappy since childhood.(B 【題組】23 Why is the word “flaw” in the third paragraph put in quotation marks (“ ”)?(A)To emphasize th 【題組】12 (A)promptly (B)relatively (C)normally (D)incorrectly 10 The_________ rate of a country usually reflects the prevalence of its education.(A)literacy (B)lo 4 This company hired an actor to_________ many lines of their products.(A)endorse (B)romance (C)sanc 9 Good teaching methodology can_________ students’ creative potential in learning.(A)affiliate (B)di 請依下文回答第 16 題至第 20 題：A corporation, TSheets, recently conducted a study of how many days of paid time 請依下文回答第 11 題至第 15 題：Do you often feel that “If anything can go wrong, it will go wrong”? If yes, the 3 Do we have an_________ plan in place if this one doesn’t work out?(A)associative (B)alternative (C 內容推薦 【題組】14 (A)abandoned (B)criticized (C)endorsed (D)redesigned 【題組】15 (A)rather than (B)based on (C)apart from (D)regardless of 401 機關辦理限制性招標，邀請2家以上廠商比價，僅有1家廠商投標者，得當場改為議價辦理。(A)O(B)X 【題組】17 (A)destruction (B)domination (C)distinction (D)duration 【題組】18 (A)ceases (B)endures (C)requires (D)suffers 【題組】13 (A)irritated (B)courteous (C)sympathetic (D)obedient 【題組】19 (A)deleting (B)avoiding (C)enjoying (D)retrieving 33 The mining town has changed beyond__________ during the last decade. It is no longer deserted and 2 The car _____ is making a new model that runs on gasoline and electricity because its customerswan 3 One of the things that preoccupies test designers and teachers alike is _____ has been called thew 【題組】20 (A)off (B)on (C)out (D)over 34 The first play experiences between mother and baby promote a baby’s most__________ sense of self 35 The movie “Zootopia” is__________ PG (Parental guidance suggested) for gently rude humor and occa 2 甲與乙相互約定終身不娶，違約者須賠償對方 1 千萬元。日後，甲與他人結婚，乙向甲請求賠償1 千萬元。下列敘述，何者正確？(A)甲與乙之約定未經公證，故不生效力(B)甲與乙之約定違反公序良俗，故不生 4 Experts say that a person who works at an untidy desk spends about one-and-a-half hours a day_____ 3 關於意思表示之錯誤，下列敘述，何者錯誤？(A)表意人因自己之過失而生錯誤時，不得撤銷其意思表示(B)表意人原則上得以動機錯誤撤銷意思表示(C)因傳達機關傳達不實之錯誤，其過失之有無應就傳達機關定之 37 Adversely affected by the global economic__________ , many businesses went bankrupt and closed do 36 The number of giant pandas has__________ as a growing human population has grabbed wild lands for 32 The__________ of pineapples is much more than demanded, so the price drops.(A)shield (B)field (C) 6 An agreement between the two countries has been reached so the USA government will soon_____ the C 39 Initially, text-messaging was__________ for shy teenagers who could communicate with their friend 4 甲未獲乙之授權，即以乙之名義向善意之丙租用房屋，下列敘述，何者錯誤？(A)該契約在乙承認之前，對於乙不生效力(B)丙在乙承認該契約之前，得撤回出租之意思表示(C)若乙不承認該契約，則甲應對丙負損害 40 It’s tempting to__________ the overuse of mobile devices for the deteriorating face-to-face inter 請依下文回答第 41 題至第 45 題：Long-term memory store is like the central processor of a computer, which domina 7 The United Nations refugee agency said 5 million people are now _____ due to war, violence,and