50 納稅義務人如有違反稅捐稽徵法或稅法之相關規定者，依稅捐稽徵法規定，在租稅罰法方面，應依下列何種 原則辦理？
(A)實體從舊原則
(B)程序從新原則
(C)從新從輕原則
(D)程序優先實體原則

1. The facts of our body in the first paragraph explain _______ . (A)how people should use their muscles (B)how amazing our body is (C)why we should know more about our heartbeats (D)why we need to see how long our intestine is

2. The underlined word “unaware” is closest in meaning to __________ . (A)unknowing (B)disorganized (C)untidy (D)unhappy

3. According to the passage, which of the following about gerontology could be TRUE? (A)It is the herbal treatment for patients who are mentally ill. (B)It is cosmetic surgery to improve appearance. (C)It is a social welfare for old people to plan their retirement life. (D)It is a scientific study of ageing and its medical treatments.

4. Which of the following statements is NOT true? (A)Human bodies remain unchanged in order to work normally. (B)Our body parts deteriorate as we grow older. (C)Elderly people are more vulnerable and need extra attention. (D)People hardly notice how our bodies work when in good health. .

5. What can be inferred from the above passage? (A)Human bodies are similar to machines, especially for the elderly. (B)Our bodies should be able to retain as much water as possible. (C)The more we take care of our body, the longer it will last. (D)We should try all means to wear the body parts down.

6. Which of the following is the best title for the above passage? (A)Human Resources and Corporate Strategies (B)Making Music: the Modern Business Model (C)Hiring Tempts: the New HR Strategy (D)The Survival of Starfish Organizations

7. The underlined word “tenacity” is closest in meaning to __________ . (A)vacillation (B)fluctuation (C)volatility (D)determination

8. According to the passage, which of the following statements is TRUE? (A)Modern businesses require more centralized control. (B)What businesses do today is like going to war. (C)A knowledge-based business prioritizes collaboration. (D)Businesses today encourage competition among employees.

9. Which of the following is NOT an appropriate metaphor to describe modern business organizations? (A)starfish (B)orchestra (C)troop (D)troupe

10. What can be inferred from the above passage? (A)Organizations need not prioritize competition, nor is it necessary to gain the biggest audience. (B)Workplace productivity depends more on organizational systems with structural control. (C)Organizations require all employees to focus more on individual achievements. (D)The military imagery that has sufficed for a century is no longer adequate for modern businesses.

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