資訊推薦

• 90. A公司112年3-4月份進項稅額100,000元（其中包括購買固定資產之營業稅20,000元） ，銷項稅額50,000元，另有外銷銷售額500,000元，則A公司當期營業稅可退稅金額？(A)5
• 91. 依財政收支劃分法規定，下列何者錯誤？(A)營業稅總收入減除依法提撥之統一發票給獎獎金後之10%，應由中央統籌分配直轄市、縣(市)或鄉(鎮、市)(B)貨物稅總收入10%，應由中央統籌分配直轄市、
• 92. 下列那些扣除額之額度，並無上限之規定？①醫藥及生育費②災害損失③財產交易損失④儲蓄投資特別扣除(A)①②③ (B)①④ (C)②③④ (D)①②
• 93. 依現行所得稅法規定，下列何者屬於個人應稅之薪資所得？(A)基於營業需要，按月定額發給員工每月在新臺幣2,400員以內之伙食代金(B)為獎勵及酬勞員工，以員工酬勞入股配發之股票紅利(C)依勞工退
• 94. 依所得稅法規定，營利事業會計年度採四月制，其應於何時作扣繳申報？(A)五月份 (B)三月份 (C)一月份 (D)七月份
• 95. 依所得稅法規定，計算薪資所得時，得列舉職業上工具支出，其每人全年減除金額以其從事該職業薪資收入總額的百分之多少為限？(A)1% (B)3% (C)5% (D)10%
• 96. 營業人進口下列何種貨物須課徵營業稅？(A)麵粉 (B)本國古物 (C)黃金 (D)肥料
• 97. 關於我國現行菸酒稅之課徵，下列敘述何者錯誤？(A)於單一階段課徵 (B)全部採從量稅課徵(C)全部稅收採專款專用 (D)具社會政策目的
• 98. 下列何者為綜合所得稅的列舉扣除額？①災害損失②財產交易損失③房屋租金支出④購屋借款利息(A)僅②③④ (B)僅①③④ (C)僅② (D)①②③④
• 99. 依所得稅法相關規定，下列何項扣除額之上限係以戶為單位？①股利可扣抵稅額②儲蓄投資扣除額③長期照護扣除額④教育學費扣除額⑤房屋租金支出(A)①②③ (B)①②③④⑤ (C)②⑤ (D)①②⑤
• 100. 依稅捐稽徵法規定，財政部與外國政府商訂互免稅捐，於報經何機關核准後，以外交換文方式行之？(A)立法院 (B)行政院 (C)監察院 (D)考試院
• 【題組】69. Which topic will help you make a positive impression during interviews? (A) Common Interview
• 【題組】70. When should you research the company and role before an interview? (A) At 10:10, pre-intervi
• 2. As the population __________ up to 88 hundred millions in the last decade,traditional economies f
• 3. This newly approved drug has been _________ as a major breakthrough in thefight against breast ca
• 4. Excessive construction of photoelectric cells on the farmland would__________ the soil seriously.
• 5. Netflix _____ another 1.75m subscribers in the first quarter, taking its globalusers to 232.5m.(A
• 6. The president of Moldova said that Russia was trying to overthrow her pro-EUgovernment by _____ h
• 7. African-American cuisine is often unfairly _____ for over-relying on fried andprocessed foods.(A)
• 9. Facial recognition technology can actually worsen racial _____ in policing,which may result from
• 11. He was not lavish, nor, on the contrary, _____； for, whenever he knew thatmoney was needed for a
• II. Passage Construction        The effects of poverty on biomedical status continue through infancy
• 8. To _____ plagiarism, the new bill requires companies to program their modelsto include watermarks
• 10. The elements of language are generally _____ of sounds that are either words,significant parts o
• 【題組】13. _____(A)suffer from severe malnutrition(B)translate into lower energy level(C)suffer greater