資訊推薦

• 56. the last sentence of the passage implies that if another drought came, ______.(A) the situation
• 5.依稅捐稽徵法規定，稽徵機關對於應補、應退或應移送強制執行之稅捐或漏稅在一定金額以下者，下列處理方式何者錯誤？(A)免徵 (B)免予移送強制執行 (C)免罰 (D)免退
• 14.應稅貨物在下列何種情形不能免徵貨物稅？(A)用作製造另一應稅貨物之原料者 (B)運銷國外者(C)捐贈勞軍者 (D)捐贈慈善救濟機構者
• 39. (A) it (B) such (C) something (D) everybody
• 48. For students going to London for the first time, which of the following provides the most reliab
• 57.I needed to buy a digital camera, one that was simply good at taking good snaps (快照), maybe occas
• 6.林先生 102 年只有來自澳門之非中華民國來源所得折合新臺幣600 萬元，下列有關該所得之敘述何者正確？(A)無須申報綜合所得稅，且無須計入基本所得額課稅(B)須申報綜合所得稅，但無須計入基本所得
• 15.我國自 100 年 12 月 30 日起 5 年內購買油氣雙燃料車並完成登記者，該汽車應徵之貨物稅可享何種優惠？(A)免徵 (B)減半徵收(C)每輛定額減徵新臺幣 2 萬 5 千元 (D)每輛定
• 40. (A) by (B) till (C) for (D) from
• 49. The term “multitasking” originally referred to a computer’s ability to carry out several tasks a
• 58. what does the writer man by “it would be worth half what I paid for it ”(paragraph 2)(A) He shou
• 7.大同建設公司於 99 年 3 月購入土地興建房屋，於 101 年 1 月完工交屋，房屋銷售價格 4,000 萬元（不含營業稅），土地 6,000 萬元，土地增值稅 1,200 萬元，請問大同建設公
• 16.天籟公司係一音響組合之產製廠商，該廠商 102 年 8 月之銷售價格為 880,000 元，假設其無中間批發商，電器業之批發商毛利率為 8%，貨物稅稅率為從價徵收 10%，其應納貨物稅額為多少？
• 41.When you are little, the whole world feels like a big playground. I was living in Conyers, Georgi
• 50. According to Paragraph 2, why may a person suddenly forget who has called?(A) He may leave his p
• 59. The writer decided to try the model he had chosen because(A) knew very little about it.(B) didn’
• 8.九人座以下之小客車每輛銷售價格或完稅價格達新臺幣多少元者，應依規定課徵特種貨物及勞務稅？(A) 100 萬元 (B) 250 萬元 (C) 300 萬元 (D) 500 萬元
• 17.我國於民國 100 年 1 月 26 日增訂公布貨物稅條例第 12-3 條，明訂於本條文生效日起三年內購買完全以電能為動力之電動車輛並完成登記者，對該等車輛應徵之貨物稅可享何種優惠？(A)免徵
• 42. In his mother’s eyes, the writer_______.(A) was a born artist(B) always caused trouble(C) was a
• 51. People tend to make mistake when ____.(A) they perform several challenging tasks at a time.(B) n
• 60. I t can be inferred from the passage that in the writer’s opinion,(A). people waste too much mon
• 9.美森公司以生產高級家具為業，102 年 8 月共銷售家具 20 件，每件銷售價格 60 萬元（不含營業稅），美森公司應繳納多少特種貨物及勞務稅？(A) 189 萬元 (B) 126 萬元 (C)
• 18.王先生設籍於花蓮縣，其有關贈與稅之申報事宜應洽何單位辦理？(A)台灣省北區國稅局 (B)台灣省中區國稅局(C)台灣省東區國稅局 (D)台灣省南區國稅局
• 43. The underlined word “rainbow” in the last paragraph refers to ______.(A) the rainbow in the sky.
• 52. What is the main idea of the passage?(A) Multitasking has become a way of life.(B) Multitasking