問題詳情
50.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
(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
參考答案
答案：B
難度：簡單0.771845
統計：A(10),B(159),C(15),D(8),E(0) #
個人：尚未作答書單：稅法所稱「核課期間」之意義及如何計算？
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