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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11260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。

為什麼答案是 D

短文第二段明確說明:'Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties.',逃避 excise duties(國內商品稅)正是 internal trade smuggling 的例子,完全對應本選項。

考點:國際邊境走私 vs 國內貿易走私考點:禁止商品走私考點:出口管制走私考點:Excise Duties / 國內貿易走私
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