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.
Aa revenue tax正確答案
Ba sale tax正確答案
Can excise tax正確答案
Dan income tax正確答案
答案與詳解
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。
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