問題詳情
16 直轄市政府、縣（市）政府為辦理自治事項，充裕財源，得就其地方稅原規定稅率（額）上限，於百分之幾範圍內，予以調高，訂定徵收率（額）？
(A)百分之十
(B)百分之二十
(C)百分之三十
(D)不受限制
(A)百分之十
(B)百分之二十
(C)百分之三十
(D)不受限制
參考答案
答案：C
難度：適中0.646154
統計：A(6),B(3),C(42),D(2),E(0)
內容推薦
- This garden is in Ms. Jackson’s possession so you are not allowed to enter without her _____.(A)per
- Finding that he wore his shirt inside out, Daniel was feeling acutely _____ in front of the girl he
- 24 下列何者不屬於遺產及贈與稅法第 16 條「不計入遺產總額」之項目？(A)約定於被繼承人死亡時，給付其所指定受益人之人壽保險金(B)繼承人捐贈各級政府之財產(C)被繼承人經創作人讓與而取得之著作權
- 15 繳納通知書有下列何種情形，不適用稅捐稽徵法有關查對更正之規定？(A)記載錯誤 (B)計算錯誤 (C)重複(D)適用法令錯誤
- 5 依據所得稅法之規定，固定資產耐用期限不及幾年者，得以其成本列為取得製造或建築年度之損失，不必按年折舊？(A)耐用期限不及 2 年者 (B)耐用期限不及 3 年者 (C)耐用期限不及 4 年者(D)
- The serial murderer was found _____ in court and was sentenced to life imprisonment.(A)lively(B)gui
- My heart was beating fast when the results of the contest were _____.(A)performed(B)announced(C)sug
- 23 特種飲食業採查定課徵者，主管稽徵機關每多久會填發繳款書通知繳納一次？(A)每半年 (B)每三個月 (C)每二個月(D)每個月
- 14 買賣契稅為其契價百分之幾？(A)百分之六 (B)百分之五 (C)百分之四(D)百分之二
- 4 營利事業全年課稅所得額超過十二萬元以上者，就其全部課稅所得額課徵百分比為何？(A)百分之五 (B)百分之十 (C)百分之十五(D)百分之十七
內容推薦
- Obesity is _____ linked to a poor diet. If you are overweight, you’d better watch what you eat.(A)f
- My mother was faced with the _____ of choosing between work and family commitments; after some conte
- 下列有關契約之要約敘述，何者錯誤？(A)契約之要約人因要約而受拘束 (B)價目表之寄送得視為要約(C)要約經拒絕者，失其拘束力 (D)對話為要約者非立時承諾，失其拘束力
- 7 稽徵機關進行調查或復查時，納稅義務人應提示有關各種證明所得額之帳簿、文據；其未提示者，稽徵機關得依查得之資料或同業利潤標準，核定其所得額，此一方法在學理上稱為？(A)經濟觀察法 (B)舉證責任之分
- 17 下列各稅，何者非為國稅？(A)營業稅 (B)遺產及贈與稅 (C)土地增值稅(D)所得稅
- 一、所得稅法上何謂「薪資所得」？薪資所得與其他所得類型有何主要不同？薪資所得何以占各類所得稅收之大半以上？（25 分）
- The manager admonished Sue not to be late. He _____ that he would fire her if that happened again.(
- Smoking is _____ in every way to the human body, not to mention the extra cost.(A)restful(B)harmful
- 8 地價稅每年徵收一次者，以何時為納稅義務基準日？(A)5 月 31 日 (B)6 月 30 日 (C)7 月 31 日 (D)8 月 31 日
- 18 依稅法規定應自他人取得之憑證及給予他人憑證之存根或副本應保存幾年？(A)三年 (B)五年 (C)七年(D)十年
- 二、依稅法規定應處「罰鍰」及「罰金」者，由何機關處分之？相對人如有不服，應依何種救濟程序進行？（25 分）
- The government of Greece has to borrow vast amounts of money and carry out austerity programs to dea
- _____ is the best policy. Once you tell a lie, it takes more lies to cover it up, and it can be tiri
- 生活科技的探討範圍是以與人類生活有關的科技為主，請問關於「科技」、「科學」與「自然」的關係，何者並不適切？(A)科學的內涵著重在解釋自然界之各種現象(B)科技的內涵著重在調適環境（自然與人造環境）
- Timmy really wants to have a smart phone, but he can’t afford _____.(A)it(B)one(C)them(D)those
- To get a large, new, and affordable apartment in Taipei City is no easy _____.(A)virtue(B)task(C)sk
- Lying in the forest _____ two roads; one is narrower than the other.(A)is(B)are(C)has(D)have
- I owe you an apology. I should not have lost my _____ and yelled at you this morning.(A)power(B)kno
- The road signs in the city were so _____ that I got lost twice when staying there.(A)confuse(B)conf
- The little girl was too short _____ the doorbell, so she asked me for help.(A)to reach(B)for reach(
- The massive shooting in the elementary school claimed 28 lives, _____ 20 children aged 5 to (A)in
- The Su-Hua Highway is crippled due to a serious landslide. _____, we have no choice but to cancel ou
- I returned to the small town _____ I grew up and found it almost unrecognizable.(A)who(B)which(C)wh
- _____ a new iPhone 5 on the very first day it hit the market, I waited in line outside the telecommu
- A: Have you seen the movie, Life of Pi, directed by Ang Lee?B: No, but I plan to.A: __________ The f