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48 The word “bypass” in the third paragraph is closest in meaning to:(A)detect (B)support (C)protect (D)get around

49 Why are victims likely to trust impersonation scams?(A)Because the AI-generated voice sounds so realistic.(B)Because the scammers use official documents.(C)Because banks do not have security systems.(D)Because victims are familiar with AI technology.

50 What is the main message or lesson of the passage?(A)People should learn how to use deepfake technology.(B)People should stop using all digital platforms to avoid being scammed.(C)Critical thinking and active verification are essential to avoiding deepfake scams in the digital age.(D)Facial recognition is the only way to protect your funds from criminals.

18 依貨物稅條例,下列何者為應稅貨物? (A)無添加糖之包裝飲料 (B)稀釋天然果蔬汁之包裝飲料 (C)電視機 (D)錄影機

19 依貨物稅條例之相關規定,下列敘述何者錯誤? (A)橡膠輪胎之貨物稅,採從量課徵;水泥類之貨物稅,採從價課徵 (B)用作製造另一免稅貨物之原料者,免徵貨物稅 (C)免稅貨物因轉讓或移作他用而不符合免稅規定者,納稅義務人應於免稅貨物轉讓或移作他用之 次日起 30 日內,向主管稽徵機關申報納稅 (D)產製廠商應於開始產製貨物前,向工廠所在地之主管稽徵機關申請辦理貨物稅廠商登記及產品登記

20 有關遺產及贈與稅的申報與繳納,下列何者錯誤? (A)稽徵機關應於接到遺產稅或贈與稅申報書表之日起六個月內,辦理調查及估價,決定應納稅額, 繕發納稅通知書,通知納稅義務人繳納 (B)遺產稅或贈與稅應納稅額在三十萬元以上,納稅義務人確有困難,不能一次繳納現金時,得於 納稅期限內,向該管稽徵機關申請分期繳納 (C)贈與人在一年內贈與他人之財產總值超過贈與稅免稅額時,應於超過免稅額之贈與行為發生後 三十日內,向主管稽徵機關辦理贈與稅申報 (D)被繼承人死亡遺有財產者,納稅義務人應於被繼承人死亡之日起六個月內,向戶籍所在地主管 稽徵機關辦理遺產稅申報