问题 单项选择题

下列关于遗产税的说法,有误的是(。 )。

A.我国因种种原因一直未开征遗产税

B.目前全世界很少国家开征了遗产税

C.随着我国公民个人拥有的财产数量不断增加,开征遗产税的条件日益成熟

D.遗产税的开征也将被列入议事日程

答案

参考答案:B

解析: 目前全世界大约有2/3的国家开征了遗产税。中国因种种原因一直未开征遗产税,但随着公民个人拥有的财产数量不断增加,开征遗产税的条件日益成熟,遗产税的开征也将被列入议事日程。

问答题

请根据信用证和补充资料缮制托运单。


(1)信用证


SEQUENCE OF TOTAL *27:1/1
FORM 0F DOC CREDIT *40A:IRREVOCABLE
DOC.CREDIT NUMBER *20:5715255123
DATE OF ISSUE 31C:090312
DATE AND PLACE OF EXPIRY *31 D:090615 IN CHINA
APPLICANT*50:MAMUT ENTERPRISESAV
TARRAGONA75-4
BARCELONA,SPAIN
BENEFICIARY *59:XIAMEN HONGYUN CORPORATION
223 GANXIANG ROAD
XIAMEN.CHINA
AMOUNT *32B:CURRENCY USD AMOUNT 25560.00
AVAILABLE WITH/BY *41D:ANYBANK IN CHINA
BY NEGOTIATION
PARTIAL SHIPMENTS 43P:ALLOWED
TRANSSHIPMENT 43T:NOT ALLOWED
LOADING 0N BOARD 44A:XIAMEN
FOR TRANSPORTATION TO 44B:BARCELONA(SPAIN)
LATEST DATE OF SHIPMENT 44C:090601
DESCRIPT OF GOODS 45A:HAND TOOLS
AS PER PROFORMA INVOICE NO.56941
CFR BARCELONA
DOCUMENTS REQUIRED 46A:
SIGNED COMMERCIAL INVOICE.3 FOLD.
PACKING LIST.3 FOLD.
FULL SET CLEAN ON BOARD OCEAN BILL OF LADING ISSUED TO THE ORDER
OF SHIPPER.MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
CHARGES 71B:ALL BANKING CHARGES 0UTSIDE SPAIN
ARE FOR ACCOUNT 0F BENEFICIARY.
PERIOD FOR PRESENTATION 48:DOCUMENTS MUST BE PRESENTED
WITHIN 15 DAYS AFTER THE DATE
OF SHIPMENT BUT WITHIN THE VA.
LIDITY 0F THE CREDIT.

(2)补充资料


INVOICE NO.JSCO96814
PACKING G.W/kgs N.W/kgs MEAS/(m3)
HAND TOLLS
ART01: Packed in 1 wooden case of 1500 pcs each 1380/case 1730/case 0.4/case
ART02:Packed in 1 wooden case of 1000 pcs each 1030/case 1020/case 0.3/case
Packed in ONE 20’CONTAINER(集装箱号:TEXU2263978)
唛头:HAND TOOLS
BARCELONA
C/N0.1-5
金发编号:JF0387458
人民币账号:RMB06128614
生产厂家:厦门工具厂

(3)托运单


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