98年 - 98 專技普考_專責報關人員：關務英文#37987

科目：關務英文 | 年份：98年 | 選擇題數：0 | 申論題數：14

試卷資訊

所屬科目：關務英文

選擇題 (0)

申論題 (14)

⑴ tax cuts
⑵ drugs and commercial fraud
⑶ Made in China, Assembled in Taiwan
⑷ collection and enforcement
⑸ customs lighthouse tender
⑴封條
⑵商標法
⑶單一窗口
⑷京都公約管理委員會
⑸艙位配置圖
⑴ Imported or exported goods, which are involved in smuggling, tax evasion or other violations of law, shall be dealt with in accordance with the provisions of the Customs Anti-smuggling Act or other relevant laws.
⑵ In order to increase efficiency in physical examinations, many customs administrations are phasing in advanced technical equipment such as modernized scanners or other specialized detection devices.
⑴如以不正當方法申請免稅、減稅或退稅者，海關將處所漏或所退關稅二倍至五倍 之罰鍰，並追徵所漏或所退之稅款。
⑵但自上述違法情事發生已滿五年者，海關將不得再為追徵或處罰，換言之，其未滿 五年者，仍可能予以追徵或處罰。