109年 - 109東吳大學_碩士班招生考試_法律學系F組(財稅法)︰法學英文#100470

科目：研究所、轉學考(插大)◆法學英文 | 年份：109年 | 選擇題數：0 | 申論題數：32

試卷資訊

所屬科目：研究所、轉學考(插大)◆法學英文

選擇題 (0)

申論題 (32)

1. 信託財產

2. 呆帳

3. 遞耗資產

4. 共同信託基金

5. 審計報告

6. 委託書

7. 終止合夥關係

8. 股票股利

9. 法人

10. 董事會

1. profit-seeking enterprise income tax

2. trust beneficiary

3. annual income tax return

4. reciprocal trade agreements

5. depreciable fixed assets

6. undistributed surplus earnings

7. investment tax credit

8. delinquent payment

9. tax exemptions

10. the tax-withholding certificates

1. A __________ who lives in New Jersey but commutes to New York daily for work would file a non-resident return in New York and a resident tax return in New Jersey.

2. A _______________ also referred to as a sole trader or a proprietorship, is an unincorporated business that has just one owner who pays personal income tax on profits earned from the business.

3. In stock market only the _______________ are traded and stock exchange authorities include the companies names in the trade list only after verifying the soundness of company.

4. The purpose of ____________________ is to ensure that the taxpayer has neither understated his income or overstated any expense or loss or underpaid any tax.

5. A tax __________ is a child or relative whose characteristics and relationship to you entitle you to claim certain tax deductions and credits.

6. A _______________ is entitled to benefit under the trust arrangement, from vested or discretionary rights determined by the trust deed.

7. When an individual uses illegal means to avoid payment of taxes he or she might have to face criminal charges for __________.

8. To set up an _______________ or relocate the existing business overseas is a crucial step toward internationalizing the business and assets.

9. _______________ are considered good for long-term investments with stable interests and minimum risks. However, these bonds still pose some risks like inflation risk and opportunity cost.

10. _______________ is a reduction of income that is able to be taxed. In other words, it directly impact how much money a tax payer pays in taxes.

1. In Taiwan, starting from 2019, for a taxpayer, his or her spouse, or dependent who is a qualified person with physical or mental incapacity and need long-term care services prescribed by the Ministry of Health and Welfare, a deduction of NT$ 120,000 per year may be made for each person.

2. For damages due to force majeure, the portion of loss that has been indemnified by insurance shall not be considered as expenses or losses.