問題詳情
01 ( ) 依遺產及贈與稅法規定，贈與人下列何者情形非屬經常居住中華民國境內？
(A)受本國政府聘請在臺從事工作，依契約居留期限已達2年以上者
(B)贈與行為發生前2年內，在中華民國境內有住所者
(C)在中華民國境內無住所而有居所，且在贈與行為發生前2年內，在中華民國境內居留時間合計逾365天者
(D)贈與行為發生前2年內，贈與人在中華民國境內有住所，但自願喪失本國國籍。[遺3之遺4]
(A)受本國政府聘請在臺從事工作，依契約居留期限已達2年以上者
(B)贈與行為發生前2年內，在中華民國境內有住所者
(C)在中華民國境內無住所而有居所，且在贈與行為發生前2年內，在中華民國境內居留時間合計逾365天者
(D)贈與行為發生前2年內，贈與人在中華民國境內有住所，但自願喪失本國國籍。[遺3之遺4]
參考答案
答案：A
難度：適中0.635593
統計：A(150),B(14),C(7),D(39),E(0) #
個人：尚未作答書單：遺產及贈與稅法-獎懲-免罰規定、遺產及贈與稅繳納期限規定、行政訴訟法
內容推薦
- 38．(A)just (B)always (C)merely (D)seldom
- One afternoon，my son Adam asked me，“Are all people the same even if they are different in color?”I t
- 3．empty(A)toilet (B)dozen (C)general (D)connect
- 12．I still remember _______to the Famen Temple and what I saw there.(A)to take (B)to be taken (C)tak
- 37．(A)big bites (B)deep breaths (C)a firm hold (D)a close look
- 28．(A)ordinary (B)normal (C)different (D)regular
- 20．From their _____on the top of the TV Tower, visitors can have a better view of the city.(A)stage
- 2．question(A)revolution (B)exhibition (C)suggestion (D)education
- 11．Gun control is a subject ____ Americans have argued for a long time.(A)of which (B)with which (C)
- Which of the following pictures best shows the way of finding the direction of south?
內容推薦
- 4．social(A)precious (B)certain (C)discovery (D)Decision
- 22．(A)stop (B)start (C)turn (D)stay
- 39．(A)put away (B)get down (C)hand out (D)take off
- 30．(A)still (B)even (C)only (D)ever
- 14．--My mother is preparing my favorite dishes, Go with me and have a taste, okay?--_______. And I’l
- 5．forget(A)ordinary (B)major (C)world (D)Report
- 23．(A)expressive (B)encouraging (C)informative (D)interesting
- 40．(A)made (B)took (C)got (D)did
- 31．(A)examining (B)measuring (C)drawing (D)packing
- 15．A notice was _____in order to remind the students of the changed lecture time.(A)sent up (B)given
- What¬¬____ pity that you couldn’t be there to receive____ prize!(A)a；a (B)the；a (C)a；the (D)the；th
- 24．(A)bought (B)counted (C)saw (D)collected
- AIt was the first snow of winter – an exciting day for every child but not for most teachers. Up unt
- 32．(A)keeping (B)placing (C)pulling (D)giving
- 16．He must be helping the old man to water the flowers,_______?(A)is he (B)isn’t he (C)must he (D)mu
- 7．Dr．Smith, together with his wife and daughters, ______visit Beijing this summer.(A)is gong to (B)a
- 25．(A)check (B)mention (C)answer (D)improve
- 42．Miss Finlayson had difficulty with the girl’s boots mainly because_____.(A)the girl got them
- 33．(A)on (B)toward (C)for (D)in
- 17．The bow-to book can be of help to _______ wants to do the job.(A)who (B)whomever (C)no matter who
- 26．(A)size (B)type (C)shape (D)class
- 43．Why does the author say Miss Finlayson would remember that first snow day?(A)Because the litt
- 34．(A)mustn’t (B)can’t (C)shouldn’t (D)needn’t
- 27．(A)worried (B)satisfied (C)proud (D)curious
- 44．We can learn from the text that Miss Finlayson_________.(A)was losing confidence in the littl