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47.在我國課徵稅捐時應有納稅義務人,下列敘述何者錯誤?(A)遺產稅如無遺囑執行人者,以繼承人及受遺贈人為納稅義務人(B)贈與稅之納稅義務人,原則上為贈與人(C)如贈與人行蹤不明,則以受贈人為贈與稅之
問題詳情
47.在我國課徵稅捐時應有納稅義務人,下列敘述何者錯誤?
(A)遺產稅如無遺囑執行人者,以繼承人及受遺贈人為納稅義務人
(B)贈與稅之納稅義務人,原則上為贈與人
(C)如贈與人行蹤不明,則以受贈人為贈與稅之納稅義務人
(D)夫妻合併申報所得稅時,限以夫為納稅義務人
參考答案
答案:D
難度:
非常簡單
0.873
書單:
沒有書單,新增
上一篇 :
46.陳先生今年度將市價 800 萬元之土地贈與兒子,該筆土地的公告現值為 450 萬元,若陳先生今年度無其他贈與,則其應稅之贈與額為多少?(A) 689 萬元 (B) 600 萬元 (C) 230
下一篇 :
48.下列何項遺產,非屬『不計入遺產總額』項目?(A)遺贈人捐贈各級政府之財產(B)被繼承人死亡前 5 年內,繼承之財產已納遺產稅者(C)約定於被繼承人死亡時,給付其指定受益人之人壽保險金額(D)當被
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49.用「淨收入彌補法」計算保險需求時,下列敘述何者錯誤?(A)年紀越高,保險需求越低(B)個人支出占所得比重越大,保險需求越高(C)個人收入成長率越高,保險需求越高(D)投資報酬率越高,保險需求越低
2. A scientific inquiry does not include which one below?(A)Exploration.(B) Observation.(C) Predicti
3. What is the main molecule that caused the ocean acidification?(A)Calcium(B) CO2 (C) O2(D)HCI (E)N
4. What is the most abundant polysaccharide in the natural organic compounds?(A)Cellulose(B) Chitin(
5. Which one below is the formal term for the genetic material of all organisms?(A)Ribonucleic acid(
6. Which type of living organisms below cannot be observed with a light microscope?(A)Bacteria(B)Fro
7. What is NOT a function of the actin filament of cells?(A)Maintain cell shape(B) Join in muscle co
8. Which below does prove the fluidity of cell membrane?(A)A mouse cell and a humnan cell can experi
9. What is not a trigger or a good description of apoptosis?(A)The external signals called death-sig
10. About the electron transportation chain in cellular respiration, which one below is a wrong stat
11. What is the characteristic of the G2 phase in a cell cycle?(A)Centrosomes duplicated.(B) Centros
12. For the human meiosis process, at which step that the cells first become to haploid and separate
13. Which one is NOT a correct description about crossing over?(A) It happens in Prophase I of meios
14. Some alleles are responsible for several symptoms of hereditary diseases, such as cystic fibrosi
15. Which kind of mutation below does not cause the alterations of chromosome structure during meios
16. Which one is NOT a true description of linked genes?(A)Linkage of genes violated the law of inde
17. In the history of the discovery of the genetic material, which combination was the research and
18. During DNA duplication, while a nucleotide was added in the DNA strand, which molecule was relea
19. What is NOT a required molecule to start a DNA duplication process on both leading and lagging s
20. After the RNA processing in a eukaryotic cell, which one is NOT in the final product?(A)5'
21. During the translation of a gene to a peptide chain, which step is the actual step that the pept
22. Which kind of a small-scale mutation could change the length of DNA template?(A)Point mutation(B
23. Which one does not involve in an activation of operon in E. coli?(A)Promoter(B) Regulatory gene(
24. Eukaryotic cells originally have the same genomes, but the cell have developed and have differen
25. The DNA sequencing techniques have been evolving fast since 2004. Which technology is used in th