問題詳情
24 依土地稅法之規定，有關地價稅之徵收，下列敘述何者錯誤？①甲公司的工廠用地設於工業區，地價稅稅率為 10‰ ②乙公司購買土地興建勞工宿舍，其宿舍之地價稅稅率為 6‰ ③某私立學校供學生住宿之用地，地價稅稅率為 2‰ ④王某經主管機關核准設立之加油站，地價稅稅率為 2‰⑤糧食管理機關貯存米糧之倉庫用地，免徵地價稅
(A)①②④
(B)①③⑤
(C)③④⑤
(D)②③④
(A)①②④
(B)①③⑤
(C)③④⑤
(D)②③④
參考答案
答案：D
難度：簡單0.716216
統計：A(7),B(8),C(6),D(53),E(0)
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