問題詳情
47.依土地稅法規定，下列何者須課徵土地增值稅？
(A)因繼承而移轉之土地
(B)各級政府出售之公有土地
(C)各級政府受贈之私有土地
(D)已規定地價之土地，於設定典權時
(A)因繼承而移轉之土地
(B)各級政府出售之公有土地
(C)各級政府受贈之私有土地
(D)已規定地價之土地，於設定典權時
參考答案
答案：D
難度：簡單0.868852
統計：A(15),B(4),C(5),D(159),E(0)
內容推薦
- 下列何者應適用所得基本稅額條例繳納所得稅？(A)獨資事業(B)所得額新臺幣300 萬元之公司(C)慈善團體(D)各級政府之公有事業
- 下列何者為間接稅？(A)所得稅(B)房屋稅(C)菸酒稅(D)遺產及贈與稅
- 所得基本稅額條例規定之營利事業基本稅額徵收率，目前的稅率為多少？(A)10%(B)12%(C)17%(D)20%
- 下列何者屬於財產之流通稅？(A)地價稅(B)土地增值稅(C)營業稅(D)房屋稅
- (A) chimney (B) chicken (C) chemistry (D) chairman
- 我國自87 年開始實施兩稅合一制度之後，關於股東可扣抵稅額比率上限，下列何者正確？(A)累積未分配盈餘未加徵10%營利事業所得稅者：營利事業分配屬98 年度以前之盈餘，為33%；分配屬99
- 為縮小貧富差距，所得稅應採取下列何種制度？(A)單一稅率制(B)累退稅制(C)累進稅制(D)比例稅制
- 所得基本稅額條例規定，受益人與要保人非屬同一人之人壽保險，受益人受領之死亡保險給付，每一申報戶全年合計數在新臺幣多少元以下部分，免予計入個人之基本所得額課稅？(A)3,000 萬元(B)60
- 關稅法第九條規定，依本法規定應徵之關稅、滯納金或罰鍰，自確定之翌日起，五年內未經徵起者，不再徵收。所謂「確定」，下列何者錯誤？(A)經海關核定或處分之案件，納稅義務人或受處分人未依法申請復查者(
- (A) cushion (B) butter (C) luggage (D) cupboard
內容推薦
- 營利事業與國內外其他營利事業具有從屬關係，或直接間接為另一事業所有或控制，其相互間有關收益、成本、費用與損益之攤計，如有以不合營業常規之安排，規避或減少納稅義務者，應如何處置？(A)稽徵機關為正
- They have three reasons for keeping their marriage ______ secret for _____ moment.(A) a; 不填 (B) t
- 下列何者非為契稅之納稅義務人？(A)租賃契約之承租人(B)因占有而取得不動產之人(C)不動產之買受人(D)典權人
- 下列何種貨物或勞務免徵營業稅？(A)外銷之貨物(B)依法設立之免稅商店銷售與過境或出境旅客之貨物(C)與外銷有關之勞務(D)出售之土地
- Not until very late that afternoon ______ the news that his daughter won the match.(A) did the fa
- 下列何者非為遺產稅之納稅義務人？(A)遺囑執行人(B)繼承人(C)被繼承人之債權人(D)依法選定之遺產管理人
- Something must be done immediately if these wild animals ______ saved.(A) will be (B) were (C) are
- 下列何者為證券交易稅之納稅義務人？(A)證劵承銷人(B)有價證券出賣人(C)直接出讓有價證券之受讓人(D)證劵經紀人
- Michael _____ to pass the examination at his second attempt.(A) succeeded (B) completed (C) real
- – My watch stopped.-- You ______ have forgotten to wind it.(A) should (B) must (C) can (D) may
- 下列何者不屬於公文？(A)柬帖 (B)函 (C)咨 (D)聘書
- Helen made ____to visit her parents once a month, but she didn’t keep it.(A) an offer (B) a deci
- Here is a story which I heard from my father yesterday evening over tea. One of his friends had _21_
- 哪一位學者從政治文化角度，劃分開發中國家的行政系統如下四類：()民主文化的行政 ()古典的行政 ()邁向現代化的行政 ()共產主義下的極權行政 (A)赫第 (B)雷格斯 (C)戴爾 (
- Don’t worry about Susan; she just feels like _____ home alone tonight.(A) to stay (B) stay (C) s
- (A) marching (B) walking (C) following (D) running
- (A) each (B) other (C) another (D) that
- Neither my wife nor I ______ able to persuade our daughter to change her mind.(A) am (B) are (C)
- (A) across (B) to (C) for (D) around
- Grammar is the way a language works. People sometimes describe grammar as the “rules” of a language;
- (A) show (B) take (C) own (D) see
- This is the washing machine ____ we have had so much trouble.(A) at which (B) with which (C) of
- (A) Besides (B) About (C) Between (D) Among
- From Paragraph 1 we can see that _____.(A) language is changing, so is its grammar(B) gramma
- (A) think (B) guess (C) mean (D) say