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• 20.所得基本稅額條例規定之營利事業基本稅額徵收率，目前的稅率為多少？(A)10%(B)12%(C)17%(D)20%
• 29.下列何者為間接稅？(A)所得稅(B)房屋稅(C)菸酒稅(D)遺產及贈與稅
• 38.下列何者應適用所得基本稅額條例繳納所得稅？(A)獨資事業(B)所得額新臺幣300 萬元之公司(C)慈善團體(D)各級政府之公有事業
• 6. I arranged to meet Mr. Jones here. I hope I haven’t ______ him.(A) forgotten (B) missed (C) lost
• 47.依土地稅法規定，下列何者須課徵土地增值稅？(A)因繼承而移轉之土地(B)各級政府出售之公有土地(C)各級政府受贈之私有土地(D)已規定地價之土地，於設定典權時
• 30.下列各項租稅法源，何者法之位階效力最高？(A)稅捐主管機關解釋函(B)委任立法之行政規章(C)非委任立法之行政規章(D)租稅法律
• 39.營利事業與國內外其他營利事業具有從屬關係，或直接間接為另一事業所有或控制，其相互間有關收益、成本、費用與損益之攤計，如有以不合營業常規之安排，規避或減少納稅義務者，應如何處置？(A)稽徵機關為正
• 7. They have three reasons for keeping their marriage ______ secret for _____ moment.(A) a; 不填 (B) t
• 48.下列何者非為契稅之納稅義務人？(A)租賃契約之承租人(B)因占有而取得不動產之人(C)不動產之買受人(D)典權人
• 40.下列何種貨物或勞務免徵營業稅？(A)外銷之貨物(B)依法設立之免稅商店銷售與過境或出境旅客之貨物(C)與外銷有關之勞務(D)出售之土地
• 8. Not until very late that afternoon ______ the news that his daughter won the match.(A) did the fa
• 49.下列何者非為遺產稅之納稅義務人？(A)遺囑執行人(B)繼承人(C)被繼承人之債權人(D)依法選定之遺產管理人
• 9.Something must be done immediately if these wild animals ______ saved.(A) will be (B) were (C) are
• 50.下列何者為證券交易稅之納稅義務人？(A)證劵承銷人(B)有價證券出賣人(C)直接出讓有價證券之受讓人(D)證劵經紀人
• 10. Michael _____ to pass the examination at his second attempt.(A) succeeded (B) completed (C) real
• 11. – My watch stopped.-- You ______ have forgotten to wind it.(A) should (B) must (C) can (D) may
• 下列何者不屬於公文？(A)柬帖 (B)函 (C)咨 (D)聘書
• 12. Helen made ____to visit her parents once a month, but she didn’t keep it.(A) an offer (B) a deci
• Here is a story which I heard from my father yesterday evening over tea. One of his friends had _21_
• 哪一位學者從政治文化角度，劃分開發中國家的行政系統如下四類：(1.)民主文化的行政 (2.)古典的行政 (3.)邁向現代化的行政 (4.)共產主義下的極權行政 (A)赫第 (B)雷格斯 (C)戴爾 (
• 13. Don’t worry about Susan; she just feels like _____ home alone tonight.(A) to stay (B) stay (C) s
• 【題組】22. (A) marching (B) walking (C) following (D) running
• 【題組】31. (A) each (B) other (C) another (D) that
• 14. Neither my wife nor I ______ able to persuade our daughter to change her mind.(A) am (B) are (C)
• 【題組】23. (A) across (B) to (C) for (D) around