2. 2020年開始有多項新制上路，其中之一為因網路購物盛行，財政部規定，在台無固定營業據點的境外電商，自2020年1月1日起須全面開立雲端發票給消費者。試問若境外電商仍未依規定開立雲端發票，依照加值型及非加值型營業稅法之規定營業人漏開統一發票罰則為何？

(2)納稅義務人應如何報繳營業稅？

(1)其營業稅之納稅義務人為何？

5. Which of the following statements is most inappropriate? (A) The "Paris Agreement" of December 2015 denotes an increased level of mutual cooperation among the participating parties concerned (B) Under the leadership of Donald Trump, the US has re-negotiated successfully with South Korea, Mexico, Canada, and Japan for a more "fair" free trade pact (C) Brazil's new President Jair Bolsonaro who took office in January 2019 calls for a new Brazil free from socialism (D) Both Indian Prime Minister Narendra Modi and Japanese Prime Minister Shinzo Abe welcome the early conclusion of the Regional Comprehensive Economic Partnership (RCEP) by the end of 2019

4. Which of the following statements is most inappropriate? (A) Robert G. Gilpin was a leading scholar in international security during the 1980s-1990s (B) "Complex interdependence" is a concept once developed by Robert O. Keohane and Joseph S. Ney, Jr. (C) The term "sharp power" was coined by the US-based National Endowment for Democracy in 2017 (D) Kenneth N. Waltz argues that the spread of nuclear weapons would make the world safer

3. Which of the following statements is most inappropriate? (A) The African Union (AU) is an intra-governmental union consisting of 55 countries of Africa (B) The beginning of AU can com from the First Congress of Independence African States in April 1958 in Ghana (C) The highest legislative body of AU is Pan-African Parliament (D) The highest governing body of AU is Executive Council composed by its heads of state or government