題組內容

四、請將下列各題之中文譯成英文：（每小題 15 分，共 30 分）

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。

詳解 (共 1 筆)

詳解 提供者：Ocean
If you apply for tax exemption, tax reduction, or tax refund with undue methods, customs may impose a fine equivalent to one to five times the value of evasion or refund, and recover the tax of evasion or refund.