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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112 年第 60 題單選題
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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.

What is an example of internal trade smuggling?

AA sailor smuggling goods past the authorities
BTrade in illegal goods like drugs or weapons
CAn endeavor to avoid export regulations
DEvading taxes on excisable goods正確答案
答案與詳解
D
正確答案
短文第二段明確指出逃避「國內貿易稅(excise duties)」屬於 internal trade smuggling,對應選項D。

逐選項解析

AA sailor smuggling goods past the authorities✕ 易錯陷阱
短文第一段提到水手試圖偷帶物品通過海關('a sailor or passenger trying to slip something for personal use past the authorities'),這描述的是國際邊境走私,非 internal trade smuggling。
BTrade in illegal goods like drugs or weapons✕ 錯誤
短文第一段提及毒品與武器走私('trade in certain prohibited goods, such as weapons or drugs'),屬於禁止商品貿易,並非 internal trade 的範疇,短文未將其歸類為國內貿易走私。
CAn endeavor to avoid export regulations✕ 錯誤
DEvading taxes on excisable goods✓ 正確

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