Examly題庫
專責報關人員普通考試-專責報關人員關務英文112 年第 20 題單選題

Which of the following way is not a duty-payer who has made an online Customs clearance declaration may choose to pay taxes, deposits or other payments?

AElectronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account.
BPre-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Pre-release Duty Payment Procedures for Import Goods.正確答案
COver-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.
DOnline fund transfer.
答案與詳解
B
正確答案
依《貨物通關自動化實施辦法》第15條,連線通關繳納稅費方式包含線上扣繳、先放後稅、匯款及現金繳納,選項B錯在將「先放後稅(post-release)」誤植為「pre-release」。

逐選項解析

AElectronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account.✕ 錯誤
敘述正確。依《貨物通關自動化實施辦法》第15條,納稅義務人可選擇以匯款方式(Electronic remittance)匯入國庫或海關專戶。
BPre-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Pre-release Duty Payment Procedures for Import Goods.✓ 正確
COver-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.✕ 錯誤
敘述正確。依同法第15條,納稅義務人可選擇以現金(Over-the-counter cash transaction)向駐當地海關之代庫銀行收稅處繳納。
DOnline fund transfer.✕ 錯誤

立即註冊,看完整詳解

這題的完整詳解,註冊就能看 · 每天 2 題免費

精選詳解
  • 完整逐選項解析
  • 秒殺解題技巧與破題關鍵
  • 關鍵知識表整理
  • 陷阱與易錯提醒
  • 同考點歷屆題庫連續刷題與錯題本
接著練習整份考卷查看 112 年 專責報關人員普通考試-專責報關人員《關務英文》完整試題與解答

關務英文 相關題目

想練更多關務英文考古題?

Examly 收錄 50 萬+ 道歷屆題目,每題都有像這樣的精選詳解。免費下載,立即開練。

Examly