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• 22 My e-mail address is [email protected]. _________ it again!(A) Not lose (B) Won’t lose (C) Aren’
• 16 Six years later, Andy has paid off the money he owed. Moreover, he is able to help _______ for hi
• 9 Germany, Austria, and Switzerland are rich _______ countries: they make and export many high-quali
• 21 甲公司 3～4 月外銷電腦產品銷售額 5,000,000 元，銷售課稅區廠商電腦耗材定價 4,200,000 元，另將自行生產之電腦（定價 315,000 元，成本 200,000元）贈與伊甸基
• 【題組】 32 (A) costumes (B) packages (C) backpacks (D) napkins
• 23 A tour bus carrying many foreign tourists crashed into a highway railing and burst into fire, res
• 一、我國現行對境內及非境內居住之個人的股利所得如何課徵所得稅？試依所得稅法規定分別說明之。（25 分）
• 10 Bones are not dead and dry－they are living, and can _______ themselves if they break.(A) reduce (
• 22 遺產稅或贈與稅應納稅額在三十萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，向該管稽徵機關申請，分幾期以內繳納？(A)六期(B)十期(C)十二期(D)十八期
• 【題組】 33 (A) chant (B) shout (C) claim (D) whistle
• 24 When I was a child, my father _______ me a story at night before bedtime.(A) used to read (B) was
• 17 John: I failed in my final exam.May: _________ . John: I think so, too. (A) Congratulations! You
• 11 British food has been influenced by many cultures, but the _______ meal of fried fish and chips i
• 23 王先生有土地一筆，85 年初買進時之土地公告現值為 200 萬元，市價 650萬元，108 年初出售時之土地公告現值 600 萬元，市價 1200 萬元（物價指數調整為 120%），曾繳納工程受
• 【題組】 34 (A) nearly (B) usually (C) randomly (D) scarcely
• 25 One-sixth of our Spanish club has__________in Mexico.That is why they always feel comfortable whe
• 18 Jane: The weather is so fine. Let’s have a walk in the park.Lisa:_________ . Jane: I agree. Nobod
• 26. 依《行政程序法》第165條規定，行政機關在其職權或所掌事務範圍內，為實現一定之行政目的，以輔導、協助、勸告、建議或其他不具法律上強制力之方法，促請特定人為一定作為或不作為之行為，是指行政機關之
• 24 依土地稅法之規定，有關地價稅之徵收，下列敘述何者錯誤？①甲公司的工廠用地設於工業區，地價稅稅率為 10‰ ②乙公司購買土地興建勞工宿舍，其宿舍之地價稅稅率為 6‰ ③某私立學校供學生住宿之用地，
• 【題組】 35 (A) provide for (B) care about (C) look forward to (D) end up with
• 請依下文回答第 26 題至第 30 題 The 12-day Taipei Summer Universiade ended with a festive closing ceremony at th
• 19 Joyce: I heard you had a car accident last week.Maria: Yes, but _________ . Somebody came out of
• 12 All _______ the month of August, Malanie and Andy were together almost every day.(A) on (B) down
• 25 依據所得稅法及相關法規規定，臺灣地區人民有香港或澳門來源所得者，其香港或澳門來源所得，應如何繳納我國的綜合所得稅？(A)免納所得稅(B)就源扣繳完稅(C)百分之二十分離課稅(D)應併同臺灣地區來
• 請依下文回答第 36 題至第 40 題Forming a habit of making a to-do list every day can help us manage our time bett