Customs are levied on goods which come into existence as taxable items at the border, while _____ is levied on…

Question

Customs are levied on goods which come into existence as taxable items at the border, while _____ is levied on goods which come into existence inland.

Accepted Answer

正確答案為 C。本題原意為 excise tax (貨物稅)，課於境內製造之特定貨物，正好與邊境課徵的 customs 對稱。選項拼為 exercise 應為題目誤植，但為命題本意所指的答案。

Customs are levied on goods which come into existence as taxable items at the border, while _____ is levied on goods which come into existence inland.

為什麼答案是 C

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