110年 - 110東吳大學_碩士班招生考試_法律學系︰法學英文#100031

科目：研究所、轉學考(插大)◆法學英文 | 年份：110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. 扣繳稅額

2. 免稅額

3. 會計年度

4. 殘值

5. 母公司

6. 定額課稅

7. 所得來源

8. 租稅扣抵

9. 租稅遞延

10. 境外公司

1. Corporate Bond

2. Heir

3. Tax Avoidance

4. Force Majeure

5. Mortgage

6. Dependents

7. Tax Incentive

8. Sunset Clause

9. Consumer Price Index

10. Gross Profit

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

1. It is explicitly stated under Article 48 of the Taiwan Banking Law that except provided by other laws or approved by competent authority, banks have to comply with the data confidentiality requirements. Although obtaining a waiver letter from bank customers may be free of complying above law, it might be administrative hassle in getting the waivers from U.S. account holders.

2. A Taiwan company with paid-in capital of at least NTD 30 million must produce audited financial statements. As from 1 January 2019, private companies with paid-up capital of less than NTD 30 million but with more than 100 employees or annual net operating revenue exceeding NTD 100 million also must have audited financial statements.