問題詳情
28.稅捐稽徵法制定於民國 65 年 10 月，土地稅法則是民國 66 年 7 月，兩者規範內容競合時應適用後者，係依下列何一 原則？
(A)後法優於前法
(B)從新從優原則
(C)特別法優於普通法
(D)母法優於子法
(A)後法優於前法
(B)從新從優原則
(C)特別法優於普通法
(D)母法優於子法
參考答案
答案：C
難度：簡單0.731669
統計：A(148),B(184),C(938),D(12),E(0)
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