The taxpayer of imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare _______ to the Customs at the time of importation.
Asalvage
Bsavings
Csolvency
Dsurcharge正確答案
答案與詳解
為什麼答案是 D
surcharge 指附加費、附加捐，health and welfare surcharge 即菸酒健康福利捐，進口時須向海關申報繳納。
考點：海事用語考點：一般字彙考點：財務術語考點：健康福利捐
載入中…
