23 房屋稅每年徵收一次，民國100年5月開徵之房屋稅，係針對房屋所屬那個期間？
(A)100年1月1日至100年12月31日
(B)99年1月1日至99年12月31日
(C)100年7月1日至101年6月30日
(D)99年7月1日至100年6月30日

24 稅務人員犯教唆或幫助納稅義務人某甲以詐術或其他不正當方法逃漏稅捐者，應受何種處罰？ (A)與該納稅義務人相同 (B)按該納稅義務人之行政罰，加重其刑至二分之一 (C)按該納稅義務人之刑罰，加重其刑至二分之一 (D)按該納稅義務人之刑罰，加重其刑至一倍

25 地價稅採每年一次徵收者以何日為納稅義務基準日？ (A)2月28日(B)6月30日(C)8月31日(D)9月30日

31 The old man had the ______ to save money during his teaching career so as not to be dependent on irregular Social Security checks after his retirement. (A) foresight (B) initiation (C) stinginess (D) thrift

32 China has never______what it says its right to take Taiwan by force if peaceful blandishments fail. (A) announced (B) denounced (C) pronounced (D) renounced

33 The judge decided to______ their marriage when she found out the groom had already had a wife. (A) nullify (B) multiply (C) liquefy (D) petrify

34 Marlon expects to successfully ______ his boxing title in the next Olympics. (A) acquit (B) defend (C) forsake (D) match

35 There can be______ scarier experience than to be chased by wild animals. (A) no (B) such (C) any (D) not

36 The drought has set off “water wars”, pitting farmers against city dwellers and one state against another. (A) Water shortage has triggered quarrels between farmers and city dwellers and between states. (B) In many states, farmers and city dwellers have had different opinions about what might have caused the drought. (C) A series of droughts in one state after another have caused the wars between farmers and city dwellers. (D) In one state after another, farmers started a series of campaigns against city dwellers in order to solve the drought problem.

37 Rather than walling off the neighborhoods surrounding them, structures of modern shopping malls welcome in the natural terrain and relate to local history. (A) Modern shopping malls are welcomed in natural as well as historical sites. (B) Modern shopping malls are not isolated structures; they blend naturally and historically into their surroundings. (C) Without high walls blocking modern shopping malls from their neighborhoods, they are welcomed in various areas. (D) To welcome people in all areas, modern shopping malls do not build high walls around them.

38 I don’t think John would support us. He was just paying us ______ service. (A) lip (B) air (C) civil (D) express

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