问题 单项选择题

根据海关法等法律规定,进出境货物关税的纳税义务人是

A.进口货物的发货人、出口货物的发货人

B.进口货物的收货人、出口货物的收货人

C.进口货物的发货人、出口货物的收货人

D.进口货物的收货人、出口货物的发货人

答案

参考答案:D

解析: 略。

阅读理解

阅读上面的短文,然后判断正(T)误(F)。

Jane,

After I left Paris I spent two days in New York City and one day in Washington DC. I got to Miami, Florida on Nov. 13. The weather is wonderful here. This morning I went swimming and then slept on the beach. When I woke up, I found Jennifer Lopez—my favorite movie star!  She was just on my right!  I asked her to take a picture with me. You know, that was my dream. She agreed!  I’m going to show you the picture.

Yours,

John

Dear Dad,

I got here after 18 hours on a train at last!  It’s very cold here in Moscow. It’s white everywhere. This afternoon I went to have a look at the city. I got lost. I was glad I took Russian lessons in my university. They helped me a lot. A young girl showed me the way back to my hotel. I think I can finish my work here and go back home soon. I’m longing for the warm sunshine at home. See you soon.

Max

Dear Amy,

I arrived in Guilin yesterday. What a beautiful place!  The people are kind here and I have some new friends. Guess who I met here!  Tom, my high school classmate. How small the world is!  He is working here as an English teacher at a middle school. He showed me around the city. I also went to his school. I bought a special bag made in Guilin for you and a silk tablecloth for Mom. Tomorrow evening I’m going to fly to Beijing.

Love,

Mafia

小题1:Each of the three had a good time.

小题2:Maria went to see her classmate in Guilin.

小题3:It was warmer in Max’s hometown than in Moscow.

小题4:Max came from Russia.

小题5:John was very glad that his dream of going to the beach came true.

选择题