问题 问答题

某进出口公司进口一批机器设备,经海关审定的成交价为200万美元。另外,货物运抵我国境内输入地点起卸前的运输费10万美元,保险费20万美元,由买方负担的购货佣金5万美元、包装劳务费3万美元。 已知:市场汇率为1美元=8.3人民币元,该机器设备适用关税税率为30%。 要求:根据上述情况和关税法律制度的有关规定,回答下列问题。 (1) 进出口公司在进口该批机器设备过程中发生的哪些费用应计入货物的完税价格 (2) 计算进口该批机器设备应缴纳的关税税额。 (3) 说明进出口公司进口该批机器设备申报缴纳关税的期限。

答案

参考答案:

解析:(1) 进口货物的完税价格以海关审定的成交价格为基础的到岸价格作为完税价格,本题应以进口应税货物的成交价格以及该货物运抵我国境内输入地点起卸前的运费及其相关费用、保险费为基础审查确定。由买方负担的购货佣金不计在完税价格中,所以进出口公司在进口该批机器设备过程中审定的成交价200万美元、货物运抵我国境内输入地点起卸前的运输费 10万美元、保险费20万美元以及包装劳务费3万美元都应计入货物的完税价格。 (2) 关税税额=关税完税价格×关税税率=[(200+10+20+3)×8.3×30%]万元=580.17万元 (3) 进出口公司应当自运输该批机器设备的运输工具申报进境之日起14日内,向货物进境地海关申报。

阅读理解

The Fifth China International Fair for Investment and Trade is expected to expand the country’s economic relations with the international community when it opens on September 9. The four-day fair will be held in the Economic Zone of Xiamen, a coastal city in East China’s Fujian province. Compared with the previous four fairs held annually since 1997, this year’s fair will provide more detailed information and better services for the participants, according to Xi Jinping, governor of the Fujian province and director of the organizing committee of the fair.

A series of high-level forums will be held on international investment and China’s entry into the World Trade Organization. Since 1997, Xiamen has successfully hosted four sessions of the China International Fair for Investment and Trade, drawing global attention. Xiamen will redouble its efforts to offer better services for all its guests and friends attending the fair, according to ZhuYayan, the mayor. Altogether 9,141 overseas-funded projects have been negotiated at the past four fairs, with a combined overseas investment of US $ 48.3 billion.

Altogether 1,838 projects using foreign investment were negotiated with a total overseas investment of US $ 9,47 billion. The 1,261 contracts signed at the fourth fair registered a combined pledged overseas investment of US $ 5 billion. The total export and import volume reached US $ 786 million.

1. What is the best title for this passage?

A. The Fifth Fair Will Be Held.                 B. The Fair is Famous.

C. Fairs Attract the World Wide Attention. D. Xiamen is a Trade Zone.

2. How many fingers are there in the logo of the China Fair International Investment and Trade?

A. One.                B. Two.                C. Three.              D. Four.

3. Why is the golden key to success designed as the logo of CFIIT?

A. Because the fair will attract overseas investment to China.

B. Because it is a key to our home.

C. Because it is just like a key.

D. Because the fair is held on August 9.

5. What is the average of the overseas investment on one project in the past four fairs?

A. 0.00380 billion.               B. 0.00529 billion.

C. 0.00513 billion.               D. 0.00397 billion.

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