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27 有關土地增值稅之納稅義務人,下列敘述何者為非? (A)土地買賣移轉者,原所有權人為納稅義務人 (B)土地因贈與而移轉者,受贈人為納稅義務人 (C)土地因拍賣而移轉者,拍得人為納稅義務人 (D)土地設定典權者,出典人為納稅義務人

21. 王老師在進行韻母教學時,想透過對比活動,讓學生辨識「是否帶有鼻音韻尾」的差異。下列哪一組字詞最適合用來達成此教學目標? (A)媽/花 (B)班/歌 (C)車/書 (D)坡/飛

22. 「大道以多歧亡羊,學者以多方喪生」最強調下列何種學習態度? (A)循序漸進,由淺入深逐步累積學問 (B)兼容並蓄,廣泛吸納各種不同觀點 (C)專一精進,確定方向掌握學習要點 (D)融會貫通,靈活整合多方面的知識

56 The primary aims of tort law are to provide relief to the harm suffered and deter other potential ________ from committing the same harm.(A) victims (B) tortfeasors (C) bystanders (D) injured person

57 According to the current applicable rule, how is the nationality of a company decided? (A) by its domicile(B) by its headquarters/major operation location(C) by the place where the company is publicly listed(D) by the law according to which it is incorporated and registered

58 Under Article 194 of R.O.C. Civil Code, the tort compensation being paid on account of personal death for the deceased’s parents, children and spouse may include ________.(A) non-pecuniary loss (B) future expected losses (C) punitive damages (D) restitution