問題詳情
01 (※) 張三於96年9月2日將持有甲地售予李四，並於12月31日完成產權登記，請問96年度地價稅之納稅義務人是何人？
(A)張三
(B)李四
(C)上半年為張三、下半年為李四
(D)1月1日至9月1日為張三、9月2日至12月31日為李四。[土細20]
(A)張三
(B)李四
(C)上半年為張三、下半年為李四
(D)1月1日至9月1日為張三、9月2日至12月31日為李四。[土細20]
參考答案
答案：A
難度：簡單0.714976
統計：A(148),B(22),C(3),D(20),E(0)
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