Duty and taxes on raw materials for export goods to be offset or refunded are limited to import duty, commodity tax and _____.
Acorporate tax
Bincome tax
Cbusiness tax正確答案
Dinheritance tax
答案與詳解
為什麼答案是 C
business tax（營業稅）針對貨物或勞務交易課徵，外銷原料進口時已繳營業稅可沖退，符合「外銷品沖退原料稅」規定。
考點：營所稅考點：所得稅考點：營業稅沖退考點：遺產稅
載入中…
