(一)計算兩種情況下本國商品與進口商品的內地稅負，並僅就上述內地稅負，依GATT國民待遇（nationaltreatment）原則說明兩種情況有何不同。（15分）

題組內容

三、假設本國商品與進口同類商品每單位均以100元作為內地稅的計稅基礎，除題目另有說明外，不考慮其他稅負。考慮下列兩種情況：
情況一：邊境關稅為0；本國商品課10%內地稅，進口同類商品課30%內地稅。
情況二：邊境關稅為0；本國商品與進口同類商品均課30%內地稅。

一、英譯中：請將下面這段英文譯成正確、流暢的中文。（20 分） The clock is ticking: the ongoing war involving Iran, Israel, and the United States is already threatening the world’s food security. As conflict disrupts major shipping routes and drives up energy prices, its repercussions are rippling far beyond the battlefield. Fertilizer, fuel, and grain have become increasingly expensive, placing farmers and consumers alike in a precarious position. For wealthy nations, higher grocery bills may be an unwelcome burden; for poorer countries, however, they can mean the difference between subsistence and starvation. The global food system, already stretched thin by climate change and economic instability, is now walking a tightrope. If supply chains continue to fracture, shortages could snowball into a full-blown humanitarian crisis. War rarely respects national borders: its shock waves travel across oceans, reminding us that when one link in the global food chain snaps, millions may feel the strain.

題組內容

(一)計算兩種情況下本國商品與進口商品的內地稅負，並僅就上述內地稅負，依GATT國民待遇（nationaltreatment）原則說明兩種情況有何不同。（15分）

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