四海貿易公司自國外進口一輛汽車，海關完稅價格為 2,000,000 元，進口稅捐為 400,000 元，貨物稅稅率為 25%，特種貨物及勞務稅稅率為 10%。

二、英譯中：Translate the following passage into Chinese(20 分) According to a 2026 report published by Travel Weekly Asia, travel agents in Thailand strongly opposed the government’s proposal to impose a departure tax of approximately US$30 on Thai travelers. The government estimated that the tax could generate significant revenue to support domestic tourism programs. However, travel industry representatives argued that the additional charge could increase travel costs and place more pressure on the tourism sector during a period of economic uncertainty and rising expenses related to the Middle East conflict. The Thai Travel Agents Association also questioned how the revenue would be managed and allocated. The proposed tax would apply only to Thai citizens and would be separate from the existing tourism tax charged to inbound international visitors.

四海貿易公司自國外進口一輛汽車，海關完稅價格為 2,000,000 元，進口
稅捐為 400,000 元，貨物稅稅率為 25%，特種貨物及勞務稅稅率為 10%。

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四海貿易公司自國外進口一輛汽車，海關完稅價格為 2,000,000 元，進口 稅捐為 400,000 元，貨物稅稅率為 25%，特種貨物及勞務稅稅率為 10%。

相關申論題

相關試卷

四海貿易公司自國外進口一輛汽車，海關完稅價格為 2,000,000 元，進口
稅捐為 400,000 元，貨物稅稅率為 25%，特種貨物及勞務稅稅率為 10%。