問題詳情
二、依稅法規定應處「罰鍰」及「罰金」者，由何機關處分之？相對人如有不服，應依何種救濟程序進行？（25 分）
參考答案
無參考答案
內容推薦
- 8 地價稅每年徵收一次者，以何時為納稅義務基準日？(A)5 月 31 日 (B)6 月 30 日 (C)7 月 31 日 (D)8 月 31 日
- Smoking is _____ in every way to the human body, not to mention the extra cost.(A)restful(B)harmful
- The manager admonished Sue not to be late. He _____ that he would fire her if that happened again.(
- 一、所得稅法上何謂「薪資所得」？薪資所得與其他所得類型有何主要不同？薪資所得何以占各類所得稅收之大半以上？（25 分）
- 17 下列各稅，何者非為國稅？(A)營業稅 (B)遺產及贈與稅 (C)土地增值稅(D)所得稅
- 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
- 下列有關契約之要約敘述，何者錯誤？(A)契約之要約人因要約而受拘束 (B)價目表之寄送得視為要約(C)要約經拒絕者，失其拘束力 (D)對話為要約者非立時承諾，失其拘束力
- My mother was faced with the _____ of choosing between work and family commitments; after some conte
- Obesity is _____ linked to a poor diet. If you are overweight, you’d better watch what you eat.(A)f
- 25 農產品批發市場之承銷人及銷售農產品之小規模營業人，其營業稅稅率為：(A)百分之三 (B)百分之一 (C)百分之零點五(D)百分之零點一
內容推薦
- _____ is the best policy. Once you tell a lie, it takes more lies to cover it up, and it can be tiri
- 生活科技的探討範圍是以與人類生活有關的科技為主，請問關於「科技」、「科學」與「自然」的關係，何者並不適切？(A)科學的內涵著重在解釋自然界之各種現象(B)科技的內涵著重在調適環境（自然與人造環境）
- Timmy really wants to have a smart phone, but he can’t afford _____.(A)it(B)one(C)them(D)those
- To get a large, new, and affordable apartment in Taipei City is no easy _____.(A)virtue(B)task(C)sk
- Lying in the forest _____ two roads; one is narrower than the other.(A)is(B)are(C)has(D)have
- I owe you an apology. I should not have lost my _____ and yelled at you this morning.(A)power(B)kno
- The road signs in the city were so _____ that I got lost twice when staying there.(A)confuse(B)conf
- The little girl was too short _____ the doorbell, so she asked me for help.(A)to reach(B)for reach(
- The massive shooting in the elementary school claimed 28 lives, _____ 20 children aged 5 to (A)in
- The Su-Hua Highway is crippled due to a serious landslide. _____, we have no choice but to cancel ou
- I returned to the small town _____ I grew up and found it almost unrecognizable.(A)who(B)which(C)wh
- _____ a new iPhone 5 on the very first day it hit the market, I waited in line outside the telecommu
- A: Have you seen the movie, Life of Pi, directed by Ang Lee?B: No, but I plan to.A: __________ The f
- The treasure was found _____ in the cave.(A)bury(B)buried(C)to bury(D)burying
- I’m very thankful to you. _____ your help then, I couldn’t have finished the project.(A)By(B)For(C)
- A: This app gives English listening practice. It’s so fun.B: It seems that with a smartphone, everyt
- The people in some African countries have been suffering from hunger because of the prolonged ______
- 下列何者不是學校社會工作者的適當角色？(A)教師的諮詢者(B)擔任家長與學校的橋樑(C)參與學校行政(D)輔導學生順服學校規範
- If he _____ his neighbor, he wouldn’t have been sent to jail.(A)didn’t kill(B)doesn’t kill(C)hasn’t
- I burnt the midnight oil for the report and _____. Now, I am exhausted!(A)not until 4:00 I went to
- A: My son spent all his red envelope on a pricey video game.B: I think you should teach him how to h
- It is reasonable to _______ that the economy will continue to improve.(A)apply(B)assume(C)resume(D)
- The arson suspect was _______ by the police and was for questioned for hours before he confessed to
- A policeman stood at the intersection to control the traffic _____ the traffic lights were out of or
- Ken: A table for two, please.Clerk: __________Ken: Yes, under the name Ken Lin.(A)No tables are ava