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21 關於我國加值型營業稅的課稅制度,下列敘述何者正確?(A)採累進稅率課稅 (B)採查定課徵方式課稅 (C)採稅基相減法課稅 (D)採自動報繳方式課稅
問題詳情
21 關於我國加值型營業稅的課稅制度,下列敘述何者正確?
(A)採累進稅率課稅
(B)採查定課徵方式課稅
(C)採稅基相減法課稅
(D)採自動報繳方式課稅
參考答案
答案:D
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22 下列何者非屬房屋稅房屋標準價格之評定因素?(A)房屋耐用年數及折舊標準 (B)房屋實際用途 (C)房屋建造材料 (D)房屋所處的地段
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23 各稅課關於農地移轉之減免規定,下列敘述何者正確?(A)遺產中作農業使用之農業用地及其地上農作物,由法定繼承人承受者,不計入遺產總額 (B)作農業使用之農業用地及其地上農作物,贈與法定繼承人者,不
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24 下列何者不是土地增值稅按漲價倍數累進課稅的可能理由?(A)有利於土地長期持有 (B)避免土地化整為零移轉 (C)實現漲價歸公政策 (D)達成一定稅收目標
25 根據現行土地稅法,有關地價稅自用住宅優惠稅率適用條件之敘述,下列何者正確?(A)以面積為適用條件對都會型縣市土地持有者有利,符合垂直公平 (B)以面積為適用條件對非都會型縣市土地持有者有利,符合
17 X1 年 1 月 1 日甲公司有流通在外普通股股本$2,000,000,每股面額$10,保留盈餘$5,000,000,X1年 6 月 1 日以每股$20 發行普通股 80,000 股,X1 年
1. 如下圖,直線L1 、L2 、L3、 L4的斜率分別為m1、m2、m3、m4,其中L4為水平線,試問何者值最小? (A)m1 (B)m2 (C)m3 (D) m4
【題組】(三)若該國採取固定匯率制度,依所計算的經常帳餘額狀況,對該國之物價、貨幣供給,以及該國貨幣相對於美元價值的影響為何?(15 分)
2 A country adopts an aggressive expansionary monetary policy that greatly expands its money supply.
【題組】(二)該國的經常帳餘額為多少?(5 分)
3 Other things being equal, fiscal stimulus is likely to have a smaller short-term multiplier if ___
4 A Big Mac meal costs $5 in the United States and 50 pesos in Mexico. The market exchange rate betw
5 The U.S. government reports that job growth was unexpectedly high. As a result, markets expect tha
6 China and the U.S. both produce two goods: tradable cellular phones, and non-tradable haircuts. Ea
7 Suppose that Guatemala can produce 1 ton of bananas or 2 tons of sugarcane on one acre of land, an
8 Other things being equal, what will happen to the price of a bond if the rate of return on similar
9 During an international financial crisis, many depositors’ withdrawing of their funds from a bank
10 Other things being equal, an increase in U.S. interest rates relative to interest rates in the re
11 Under the flexible exchange rate system, the responses of an economy to a temporary fall in forei
12 Country S is endowed with 1,200 units of labor and can produce two tradable commodities, i.e., cl
14 Fixed exchange rate regimes have the advantage in that they______, but have the disadvantage in t
15 Which of the following is the reason why do economies often see stronger economic growth accompan
16 The United States agrees with China that from now on China will buy their soybeans from the Unite
17 By fixing the exchange rate, which of the following impacts should the central bank give up?(A) I
18 The Heckscher-Ohlin model of comparative advantage differs from the Ricardian model in that the f
13 Which of the following is the closest to a lender of last resort of the world?(A) The World Bank
19 Which of the following events triggered the East Asian financial crisis in 1997?(A) South Korea’s
20 When comparing standards of living across countries in the same year, economists typically ______