問題詳情
7 稽徵機關進行調查或復查時，納稅義務人應提示有關各種證明所得額之帳簿、文據；其未提示者，稽徵機關得依查得之資料或同業利潤標準，核定其所得額，此一方法在學理上稱為？
(A)經濟觀察法
(B)舉證責任之分配
(C)推計課稅
(D)直接證明
(A)經濟觀察法
(B)舉證責任之分配
(C)推計課稅
(D)直接證明
參考答案
答案：C
難度：簡單0.718954
統計：A(10),B(43),C(220),D(1),E(0) #
個人：尚未作答書單：目前行政救濟程序及其管轄機關
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