問題詳情
134. 根據關稅法「外銷品進口原料沖退稅」之規定，下列哪些正確？
(A)外銷品進口原料關稅，得由廠商提供保證，予以記帳，俟成品出口後沖銷之
(B)外銷品應沖退之原料進口關稅，廠商應於該項原料進口放行之翌日起一年內申請沖退
(C)申請辦理沖退之期限遇有特殊情形經財政部核准者，得展延之
(D)展延以六個月為限 。
(A)外銷品進口原料關稅，得由廠商提供保證，予以記帳，俟成品出口後沖銷之
(B)外銷品應沖退之原料進口關稅，廠商應於該項原料進口放行之翌日起一年內申請沖退
(C)申請辦理沖退之期限遇有特殊情形經財政部核准者，得展延之
(D)展延以六個月為限 。
參考答案
答案：A,C
難度：計算中-1
書單：沒有書單，新增
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