天津某加工贸易经营企业(B类管理企业)进口12590美元的涤纶长丝，委托河北廊坊某加工企业(A类管理企业)加工袜子后返销出口。该异地加工贸易的银行保证金台账应当( )。
A．由经营企业到所在地银行设台账，半实转
B．由加工企业到所在地银行设台账，空转
C．由经营企业到加工企业所在地银行设台账，半实转
D．由加工企业到经营企业所在地银行设台账，空转
参考答案：C
解析： 本题中的贸易类型属于异地加工贸易，开展异地加工贸易应在加工企业所在地设立台账，由加工贸易经营企业向加工企业所在地主管海关办理合同备案手续。本题中应适用B类管理企业，因为海关对开展异地加工贸易的经营企业和加工企业实行分类管理，如果两者的管理类别不相同，按其中较低类别管理。加工贸易限制类商品适用B类管理企业设台账，限制类商品按进口料件应征税款的50%付保征金(俗称“半实转”)，允许类商品不付保征金，而本题中的进口涤纶长丝属于加工贸易限制类商品，据此可知C项为正确答案。
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| An owner of a shop was fixing a sign above his door that reads "Puppies for __1__". A little boy appeared under the store owner's sign."How much are you going to sell the puppies for?"he asked.The shop owner replied, "__2__ from $30 to $50."The little boy __3__ in his pocket and pulled out some change."I have $2.37, " he said."Can I please look at them?"The shop owner smiled and __4__ and out of the kennel came Lady, who ran down the aisle of his shop followed by five tiny balls of __5__.One puppy was lagging considerably behind. __6__ the little boy singled out the lagging, limping puppy and said, "What's wrong with that little dog?"The shop owner explained that the veterinarian had __7__ the little puppy.It would always be lame.The little boy became __8__, "That is the little puppy that I want to buy."The shop owner said, "No, you don't want to buy that little dog.If you really want him, I'll give him to you."The little boy got quite __9__.He said, "I don't want you to give him to me.That little dog is worth every bit as __10__ as all the other dogs and I'll pay full price.In fact, I'll give you $2.37 now, and 50 cents a month until I have him paid for."The shop owner countered, "He is __11__ going to be able to run and jump and play with you like the other puppies." To this, the little boy reached down and __12__ up his pant leg to reveal a badly twisted, crippled left __13__ supported by a big metal brace.He looked up at the store owner and __14__ replied, "Well, I don't run so well myself, and the little puppy will need someone who __15__!" | ||||
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