Which of the following household appliances are not subject to commodity tax upon importation?
ARefrigerators
BColor television sets
CAir conditioners
DWashing machines正確答案
答案與詳解
為什麼答案是 D
Washing machines（洗衣機）並未列入貨物稅條例的應稅電器類，進口時不課徵貨物稅，為本題正解。
考點：電冰箱應稅考點：彩電應稅考點：冷氣機應稅考點：洗衣機免稅
載入中…
