問題詳情
30.下列各項租稅法源，何者法之位階效力最高？
(A)稅捐主管機關解釋函
(B)委任立法之行政規章
(C)非委任立法之行政規章
(D)租稅法律
(A)稅捐主管機關解釋函
(B)委任立法之行政規章
(C)非委任立法之行政規章
(D)租稅法律
參考答案
答案：D
難度：非常簡單0.965278
統計：A(6),B(3),C(1),D(278),E(0)
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