98年 - 98 專技普考_專責報關人員：關務英文#37987

科目：關務英文 | 年份：98年 | 選擇題數：0 | 申論題數：14

試卷資訊

所屬科目：關務英文

選擇題 (0)

申論題 (14)

⑴ tax cuts

⑵ drugs and commercial fraud

⑶ Made in China, Assembled in Taiwan

⑷ collection and enforcement

⑸ customs lighthouse tender

⑴封條

⑵商標法

⑶單一窗口

⑷京都公約管理委員會

⑸艙位配置圖

⑴ Imported or exported goods, which are involved in smuggling, tax evasion or other violations of law, shall be dealt with in accordance with the provisions of the Customs Anti-smuggling Act or other relevant laws.

⑵ In order to increase efficiency in physical examinations, many customs administrations are phasing in advanced technical equipment such as modernized scanners or other specialized detection devices.

⑴如以不正當方法申請免稅、減稅或退稅者，海關將處所漏或所退關稅二倍至五倍之罰鍰，並追徵所漏或所退之稅款。

⑵但自上述違法情事發生已滿五年者，海關將不得再為追徵或處罰，換言之，其未滿五年者，仍可能予以追徵或處罰。