考古題 模擬題庫 租稅各論

2. 若租稅改革著重在保持政府稅收不變,則以一種租稅取代另一種租稅來觀察租稅歸宿情形謂之:

3. This kind of virus is_____by personal contact.

4. 我國非加值型營業稅的稅基為:

5. John: What’s the matter, Mary? Mary:______

6. 在下列何種情況下,貨物稅將完全轉嫁給消費者負擔?

7. 我國的租稅制度中,下列那一項稅目係採比例稅率?

8. The man killed in the car accident has not been______.

9. 財產稅理論中所稱之「斷電器」(circuit breaker),係指下列何者?

12. Too much sugar can make you_____too much weight.

14. It looks_____John would come tomorrow.

15. His company has_____in many cities.

17. 我國財產稅主要課徵之標的為何?

18. 有關我國現行土地稅的敘述何者錯誤?

19. A: Excuse me, officer. How can I get to Taiwan Police College? B:_____You can’t miss it.

20. Christianity is a popular_____in the Western world.

21. 現行我國納稅義務人在選擇扣除額時如選擇採用列舉扣除額時,則下列何者不得再減除?

22. Doctor: How do you feel? Patient:______

23. 我國現行有關免稅額及寬減額的計算採用下列何種方法?

25. 在我國個人綜合所得稅中,下列那一項扣除額不是採取(最高)定額的方式給予扣除?

26. John had_____with his friends at a fast-food restaurant.

27. 依稅法相關規定,我國所得稅課稅基礎如何適用?

28. Little girls are easily taken in.

30. A good teacher should pay attention to students’_____differences.

31. 下列有關實施兩稅合一制度之敘述何者錯誤?

32. Judy: May I have some more salad? Joe:______

33. She is a hard-working woman;______, she is kind to others.

34. They live______.

35. 在完全競爭市場中對財貨課稅,若法定納稅義務人為賣方,其租稅的歸宿為何?

38. This book_____a lot of fun stuff.

39. Engines are machines_____power or motion.

40. The front door needs______.

41. 關於我國現行所得稅課稅主權範圍所採取的主義,下列敘述何者正確?

43. All she wanted was_____someone to talk to.

45. 我國贈與稅制度與納稅義務人之規定有何關聯性?

46. 假設休閒為正常財情況下,有關所得稅對勞動供給之影響,下列敘述何者正確?

47. A: What time do you have? B:______

48. I think the winner to be______.

49. 下列何項措施,無法減少所得稅的逃漏情形?

50. ______the delay of the train, I went to school late.