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中華民國憲法與水上警察專業英文11421單選題
📖 閱讀測驗 · 共用前文
There have been several notable incidents in Taiwan involving Coast Guard law enforcement actions, including arrests and prosecutions. For example, in June 2024, a 60-year-old Chinese man, surnamed Ruan, entered Taiwan aboard a speedboat via the Tamsui River, raising national security concerns. According to reports, Ruan was a former captain in China's navy and managed to bypass several layers of maritime defense before being intercepted by Taiwan's Coast Guard near Taipei Harbor. Upon his arrest, authorities found he lacked legal documentation for entry. He was subsequently detained and investigated by prosecutors for illegal entry under Taiwan's immigration laws. In court, Ruan admitted to entering Taiwan without authorization and was sentenced to eight months in prison. The incident sparked a broader debate over Taiwan's coastal security measures and prompted the Coast Guard Administration to review and tighten patrol operations in sensitive maritime areas.

依司法院大法官解釋,下列何者違反憲法第 19 條「人民有依法律納稅之義務」規定?

A依桃園市營建剩餘土石方特別稅自治條例,對於在桃園市內產出營建剩餘土石方之營建工程承造人徵收課徵營建剩餘土石方特別稅
B對於攜帶隨身及不隨身行李物品之入境旅客,均應依照入境旅客攜帶行李物品報驗稅放辦法辦理報驗稅放
C依中華民國政府與美利堅合眾國政府間互免海空運所得稅協定,就聯合航空經營國際運輸之所得,免徵所得稅及營業稅
D使用牌照稅法上明文交通工具免徵使用牌照稅係以「每一團體和機構以 3 輛為限」,財政部另以函釋明示該規定應以同一法人於同一行政區域(同一直轄市或縣(市))內之總分支機構合計 3 輛為限正確答案
答案與詳解
D
正確答案
財政部函釋將免稅範圍限縮為「同一行政區內合計3輛」,逾越母法、違反租稅法律主義。

為什麼答案是 D

使用牌照稅法僅規定「每一團體機構3輛為限」,財政部函釋卻加上「同一行政區域內總分支機構合計」之限制,逾越母法、增加人民稅負,違反憲法第19條租稅法律主義(釋字第705號意旨)。

載入中…

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