The security, as set forth in the Customs Act, furnished in the form of government bonds shall be mortgaged or pledged to the .
Aimporter
Bexporter
CMinistry of Finance
DCustoms正確答案
答案與詳解
為什麼答案是 D
關稅法規定以政府公債為擔保者，應設定抵押權或質權予「海關」(Customs)，由海關作為權利人確保稅款債權。
考點：擔保提供人考點：角色錯置考點：上級機關混淆考點：海關為擔保權人
載入中…
