問題詳情
土地稅法規定，得適用特別稅率之用地，土地所有權人應於每年（期）地價稅開徵幾日前提出申請，當年期方得適用此特別稅率，逾期者自申請之次年期方開始適用？
(A)10
(B)20
(C)30
(D)40
(A)10
(B)20
(C)30
(D)40
參考答案
答案：D
難度：簡單0.745856
統計：A(24),B(2),C(11),D(135),E(0)
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