The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the value.
Atransfer
Btransaction正確答案
Ctransportation
Dtransparence
答案與詳解
為什麼答案是 B
transaction value 即「交易價格」，依關稅法第 29 條及 WTO 關稅估價協定，從價課徵之完稅價格以進口貨物之交易價格為計算基礎。
考點：移轉價格考點：交易價格考點：運輸費用考點：字形干擾
載入中…
