阿摩線上測驗 登入

最新科目

最新試卷

最新試題

最新申論題

最新課程

最新主題筆記

最新討論

27 有關土地增值稅之納稅義務人,下列敘述何者為非? (A)土地買賣移轉者,原所有權人為納稅義務人 (B)土地因贈與而移轉者,受贈人為納稅義務人 (C)土地因拍賣而移轉者,拍得人為納稅義務人 (D)土地設定典權者,出典人為納稅義務人

59 ______is liability regardless of fault. The plaintiff does not have to prove either that the defendant was at fault or that the defendant was not at fault. (A) Negligent liability (B) Intentional liability (C) Strict liability (D) Inducing liability

60 Adam agreed to sell and Rosa agreed to buy Adam’s house located in Europe. Unfortunately, Adam did not know that his house has burnt down two days ago. Under Article 246 of R.O.C. Civil Code, the contract is______ . (A) void (B) reversible (C) revocable (D) unlawful

61 When a corporate issuer wishes to raise money and to offer the securities only to professional investors, such as insurance companies or pension funds, etc., outside of a public offering, we call this offering as ______. (A) gun-jumping (B) private placement (C) public issuance (D) spin-off

62 Which of the following statements regarding sentencing in Taiwan’s Code of Criminal Law is correct? (A) Both retribution and deterrence are the goals of penalties in Taiwan’s Code of Criminal Law. (B) Pursuant to Taiwan’s Constitutional Court Ruling, the recidivist must be punished with an enhanced penalty, which might be up to one and a half times the penalty of the offense committed. (C) Imposing a sentence shall not consider the circumstantial evidence with regard to the defendant’s character, the attitudes after the crime, and the life circumstances. (D) A probation cannot be imposed with additional condition(s).