問題詳情
(二)為什麼除了法人外，個人也要實施最低稅負制？（10 分）
參考答案
無參考答案
內容推薦
- 4 The price of each new product is _____by its production cost and market value.(A) reiterated (B) y
- 一、為實施最低稅負制，我國特別制定「所得基本稅額條例」。現請依序回答下列問題：(一)何謂「最低稅負制」？我國實施最低稅負制之理由？（10 分）
- 25 依房屋稅條例第 14 條之規定，公有房屋供下列何種使用者，非免徵房屋稅？(A)各級政府機關及地方自治機關之辦公房屋及其員工宿舍(B)軍事機關部隊之辦公房屋及其官兵宿舍(C)工礦、農林、水利、漁牧
- 24 依土地稅法第 9 條之規定，有關自用住宅用地要件之敘述，下列何者錯誤？(A)土地所有權人或其配偶、直系親屬於該地辦竣戶籍登記(B)無出租或供營業用(C)居住滿 1 年(D)住宅用地
- 14 不動產之買賣、承典、交換、贈與、分割或因占有而取得所有權者，均應申報繳納契稅，但同時開徵何種稅捐區域之土地，免徵契稅？(A)印花稅 (B)房屋稅 (C)地價稅 (D)土地增值稅
- 23 遺產稅之免稅額遇消費者物價指數較上次調整之指數累計上漲達多少以上時，應自次年起按上漲程度調整之？(A)5% (B)10% (C)12% (D)15%
- 4 稅捐稽徵法第 6 條關於稅捐徵收與其他權利之規定，下列何種說明是正確的？(A)土地增值稅之徵收，除抵押權以外，優先於一切債權(B)地價稅及房屋稅之徵收，優先於土地增值稅(C)法院、行政執行處執行拍
- 13 藥師親自主持藥局提供服務者，應否課徵營業稅，下列之敘述，何者正確？(A)藥師專營藥品調劑、供應業務者，就該銷售額部分應徵營業稅(B)藥師除藥品調劑、供應業務以外，兼營藥品或其他貨品銷售者，就全部
- 22 依土地稅法第 15 條之規定，下列何者非「地價稅」之計徵轄區？(A)桃園縣 (B)中華民國 (C)嘉義市 (D)新北市
- 3 在現行法下，下列稅目何者採累進稅率？(A)特種貨物及勞物稅 (B)菸酒稅 (C)地價稅 (D)營業稅
內容推薦
- 6 The team won the game with_____ . The game was finished in 10 minutes.(A) care (B) courage (C) dif
- (三)海外所得達 100 萬元者，是不是就必須繳納基本稅額？（5 分）
- 24 Most people enjoy wearing_____ clothes rather than formal outfits when they are on vacation.(A) a
- 15 It is hard to imagine how people did laundry before_____ was invented.(A) lotion (B) detergent (C
- 7 Last Saturday, I went to Yo-Yo Ma’s concert. His cello music was so beautiful that it left a deep_
- 二、甲營利事業因為其營業行為涉嫌短漏稅捐，被營業稅之主管機關裁罰短漏營業稅款之一倍，高達近千萬元。依現行稅法規定，該營利事業可否執此筆營業稅罰鍰之繳納證明，向所得稅之主管機關主張其屬因營業所生的費用或
- 32 I don’t love John at all. He is the_____ person that I would marry.(A) least (B) unlikely (C) las
- 25 The government _____a special force to the jungle to rescue hostages.(A) dispatched (B) attached
- 16 The new health drink boasts a low fat content, which makes it_____ to girls who want to lose weig
- 8 No one can tolerate his _____attitude. He always disregards others’ opinions, considering himself
- 6 橫軸代表第一種財貨的數量（X1），縱軸代表第二種財貨的數量（X2）。政府對第一種財貨限制購買數量為 Q，則下列何者為正確的預算限制集合？
- 33 There are three water parks in this city. The biggest one is right under your feet, the others___
- 26 Some people suggest that a bigger portion of the lottery money be used on social_____ to help tho
- 17 This accused official awaits decision from the jury on whether he is legally_____ to run for the
- 9 This is a great country for tourists because it offers a wide range of_____ , such as water sports
- My younger brother ______ a funny clown on TV and made everyone laugh.(A) interpreted(B) mimicked
- 34 Don’t punish Jason for breaking the glass; it is an accident. He is not_____.(A) the blame (B) bl
- 27 The audience asked the speaker to_____ a few terms used in the talk which seemed too abstract for
- 18 Representatives from the two countries spent two weeks trying to_____ for trade cooperation, but
- 10 I wonder how she can_____ that guy and live under the same roof with him. He is a good-for-nothin
- 計算 P 點的 a 相故障電流（以標么值表示）。（10 分）
- 35 I don’t have time to go jogging and play basketball now. I _____exercise a lot when I was in high
- 28 You should develop your ability of judgment._____ just makes you a yes-man whom no one will take
- 19 When Picasso’s paintings were_____ in the National Palace Museum, the museum was swarming with pe
- 11 Let’s try to discuss this calmly. I don’t want to get into an_____ with you.(A) evolution (B) arg