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18 下列有關地價稅之敘述,下列何者錯誤? (A)採累進稅率,最高稅率為 55‰ (B)按每一土地所有權人在每一直轄市或縣(市)轄區內之地價總額計徵 (C)累進起點地價,以各該直轄市或縣(市)土地 7 公畝之平均地價為準 (D)累進起點地價之計算,不包括自用住宅用地、工廠用地、礦業用地、農業用地及免稅土地在內

55 下列何者非屬特別犧牲之行政損失補償事由? (A)下水道機構因工程上必要,依法在私人土地下方埋設管道(B)主管機關於防疫期間依法徵用特定醫院之防疫設備及藥品(C)私有建築物經主管機關依法指定為暫定古蹟而限制使用(D)犯罪行為之被害人依法申請犯罪被害補償金

49 According to the passage, how does the Seth Material explain pyramids differently from the traditional view? (A) It proposes that pyramids were constructed by ancient machines. (B) It emphasizes the technological advancements of ancient Egyptians. (C) It argues that aliens were responsible for the construction of pyramids. (D) It suggests that mental focus and sound played a role in building pyramids.

50 Which of the following is directly implied about the Seth Material’s explanation of pyramid construction? (A) It is rooted in forgotten ancient texts. (B) It relies heavily on archaeological relics. (C) It was widely accepted in the 1960s and 70s. (D) It suggests a reality where thought influences matter.