问题 多项选择题

兴汇有限公司申报进口人工草坪,某海关征收关税和代征增值税后放行。后该海关发现兴汇有限公司进口人工草坪税则归类错误导致税率差异,遂又向兴汇有限公司补征关税和代征增值税近5万元。兴汇有限公司以第一次征税行为违法致使其未能将税款纳入成本造成损失为由要求某海关赔偿,在遭拒绝后,兴汇有限公司遂向法院提起行政赔偿诉讼。下列说法正确的是( )。

A.此案为涉外行政案件

B.因兴汇有限公司提起诉讼,补征税款的决定停止执行

C.兴汇有限公司的起诉符合单独提起行政赔偿诉讼的程序要求

D.兴汇有限公司应当对所遭受的损失承担举证责任

答案

参考答案:C,D

解答题
单项选择题

If sustainable competitive advantage depends on work-force skills, American firms have a problem. Human-resource management is not traditionally seen as central to the competitive survival of the firm in the United States. Skill acquisition is considered an individual responsibility. Labor is simply another factor of production to be hired—rented at the lowest possible cost—much as one buys raw materials or equipment.

The lack of importance attached to human-resource management can be seen in the corporate hierarchy. In an American firm the chief financial officer is almost always second in command. The post of head of human-resource management is usually a specialized job, off at the edge of the corporate hierarchy. The executive who holds it is never consulted on major strategic decisions and has no chance to move up to Chief Executive Officer (CEO). By way of contrast, in Japan the head of human-resource management is central--usually the second most important executive, after the CEO, in the firm’s hierarchy.

While American firms often talk about the vast amounts spent on training their work-forces, in fact they invest less in the skills of their employees than do either Japanese or German firms. The money they do invest is also more highly concentrated on professional and managerial employees. And the limited investments that are made in training workers are also much more narrowly focused on the specific skills necessary to do the next job rather than on the basic background skills that make it possible to absorb new technologies.

As a result, problems emerge when new breakthrough technologies arrive. If American workers, for example, take much longer to learn how to operate new flexible manufacturing stations than workers in Germany (as they do ) , the effective cost of those stations is lower in Germany than it is in the United States. More time is required before equipment is up and running at capacity, and the need for extensive retraining generates costs and creates bottle-necks that limit the speed with which new equipment can be employed. The result is a slower pace of technological change. And in the end the skills of the population affect the wages of the top half. If the bottom half can’t effectively staff the processes that have to he operated, the management and professional jobs that go with these processes will disappear.

According to this passage, the problem America firm faced with is()

A.workers’ skill string

B. the lack of money

C.the way of training workers

D. ignorance to human-resource management