Any duty leviable under this Act (Customs Act, Article 99) that is under the amount announced by the Ministry of Finance may be ___.
Acollectable
Bcollected
Cexempted正確答案
Drefundable
答案與詳解
為什麼答案是 C
exempted 意為「免除、豁免」。關稅法第99條規定應徵稅款未達財政部公告金額者免徵，符合國際小額免稅慣例 (de minimis)。
考點：字義相反考點：語意陷阱考點：免徵條款考點：時序錯置
載入中…
