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• 22 稅捐核課或處罰應恪遵正當法律程序，依納稅者權利保護法及相關法規規定，下列敘述何者錯誤？ (A)國稅局所為課稅或處罰，應以書面敘明理由及法律依據 (B)納稅義務人應就課稅或處罰之要件事實，
• 23 依稅捐稽徵法規定，有關停止並追回納稅義務人享受租稅優惠待遇，下列敘述何者錯誤？ (A)納稅義務人逃漏稅捐情節重大者，財政部應停止並追回其違章行為所屬年度享受租稅優惠之待遇 (B)納稅義
• 24 依納稅者權利保護法規定，國稅局查得甲於 111 年 2 月間代償其子所積欠鉅額銀行借款，涉有應課徵贈與稅情事，乃發函請甲於指定期日至國稅局備詢，為保障甲受調查時之權利，下 列敘述何者錯誤？
• 25 甲 112 年 1 月 31 日死亡，死亡日遺有應課遺產稅的土地一筆公告現值新臺幣（下同）3,000 萬元，以及國內上市公司 T 股票 100,000 股，當日收盤價每股 100 元，其應
• 2 Under the R.O.C. Patent Act, where an invention patent is revoked finally and bindingly, the effec
• 3 Under the Paris Convention for the Protection of Industrial Property, patents granted in different
• 4 Under the R.O.C. Patent Act,____ should, within the scope of the license granted, exclude the p
• 5 An owner of patented invention may sell the invention, transferring all the exclusive rights of it
• 6 Under the Agreement on Trade-Related Aspects of Intellectual Property Rights, Members may exclu
• 7 Under the R.O.C. Patent Act, where an invalidation action against an invention patent is considere
• 8 Under the R.O.C. Patent Act, where the inventor’s ____is infringed, the inventor may request for
• 9 Under the Agreement on Trade-Related Aspects of Intellectual Property Rights, for the purposes of
• 10 Under the R.O.C. Patent Act, the Specific Patent Agency should assign a patent examiner to conduc
• 11 Under the provisions on____ , the Paris Convention for the Protection of Industrial Property
• 12 Under the Agreement on Trade-Related Aspects of Intellectual Property Rights, Members should
• 13 Under the R.O.C. Patent Act, a claimed utility model should be patented if, after____ , there is
• 14 In accordance with the R.O.C. Patent Act, which one of following descriptions concerning “the
• 15 Under the R.O.C. Patent Act, where the term of an invention patent has expired, the patent should
• 16 Under the R.O.C. Patent Act, in case an infringement of invention patent occurs due to intentiona
• 17 Which of the following descriptions about “duty of staff members and patent examiners” under the
• 18 According to the R.O.C. Patent Act, which one of the following statements about “patent applicati
• 19 Which one of the following descriptions concerning “substantial applicable condition of novelty”
• 20 Which of the following statements about a subject matter in the “statutory protection of utility
• 21 Which one of the following statements related to “priority claim” under the R.O.C. Patent Act is
• 22 Which of the following descriptions related to “importation of patented articles or devices” and