高考財政申論第二題 - 高考
By Oscar
at 2014-07-26T19:15
at 2014-07-26T19:15
Table of Contents
大家這題怎麼寫?
題目是
何謂資本利得?
我國稅制針對資本利得課稅的措施為何?
(名詞解釋就不討論了)
一開始看到題目
第二小題
我作答的方向是寫土增稅,證交稅,出售房屋等等
但是做完一輪選擇題再回來看
我又多了一個想法
應該是要寫累進課稅,長期持有優惠,閉鎖急劇吧?
於是我就在這兩種寫法間猶豫了好久
後來想想,這科是在考財政不是考稅法啊
所以我就朝第二種想法寫……
各位這題是如何作答的呢?
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By Damian
at 2014-07-27T19:10
at 2014-07-27T19:10
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