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警察人員考試三等考試-水上警察人員類別中華民國憲法與水上警察專業英文11258單選題
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Smuggling has existed ever since governments first attempted to control trade across their borders. Although it is often understood as an attempt to evade duties or taxes that the legislature has placed upon the importation of certain classes of goods, smuggling is a much broader phenomenon than this. It may apply to attempts to evade export regulations, for example, or trade in certain prohibited goods, such as weapons or drugs. People may be smuggled across frontiers. At one end of the spectrum, smuggling may be a highly organized criminal activity, or what some describe as "the smuggling industry;" at the other, it may consist simply of a sailor or passenger trying to slip something for personal use past the authorities. Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties. At one time, compliance was enforced by excise officers, while international trade was policed by customs officers; latterly, the two revenue services have been merged into one.

According to this passage, what are excise duties?

ATaxes on international trade outside a country
BTaxes on goods manufactured or produced within a country正確答案
CRegulations relating to internal and international business
DRegulations on goods imported from other countries
答案與詳解
B
正確答案
短文指出 excise duties 是針對「國內貿易相關法規之稅」,最符合「國內生產/製造商品之稅」的選項為 B。

為什麼答案是 B

短文第二段:'Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties.' 'internal trade' 即國內交易/在國內生產流通的商品之稅,B 選項『國內製造或生產的商品之稅』最符合短文語意。

考點:文章細節辨析考點:主旨細節題考點:名詞偷換考點:概念混淆:excise vs. customs
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