問題詳情
20 下列有關財產稅的敘述，何者正確？
(A)不動產財產稅較易產生租稅輸出（tax export）的現象
(B)財產稅理論中的「斷電器」（circuit breaker）是指一種評估財產價值的方法
(C)分遺產稅制之遺產稅又可稱為繼承稅
(D)總贈與稅制之納稅義務人一般為受贈人
(A)不動產財產稅較易產生租稅輸出（tax export）的現象
(B)財產稅理論中的「斷電器」（circuit breaker）是指一種評估財產價值的方法
(C)分遺產稅制之遺產稅又可稱為繼承稅
(D)總贈與稅制之納稅義務人一般為受贈人
參考答案
答案：C
難度：適中0.6
書單：沒有書單，新增
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