问题 多项选择题

根据海关规定,下列哪些货物免征或减征关税?()

A、关税税额在人民币50元以下的一票货物

B、无商业价值的广告品和货样

C、外国政府、国际组织无偿赠送的物资

D、在海关放行前损失的货物

答案

参考答案:A, B, C, D

解析:

法定减免税的范围:

(1)关税税额在人民币50元以下的一票货物;

(2)无商业价值的广告品和货样;

(3)外国政府、国际组织无偿赠送的物资;

(4)在海关放行前遭受损坏或者损失的货物;

(5)进出境运输工具装载的途中必需的燃料、物料和饮食用品;

(6)中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品;

(7)法律规定减征、免征关税的其他货物、物品。

本题中A、B、C、D属于上述范围。因此,本题的正确答案为ABCD。

阅读理解

Jack is an Englishman. He likes travelling around the world. He has visited many countries. He knows few foreign languages, but he can always find someone who knows enough English to understand what he says. Last summer he went to China. He enjoyed himself in China and liked Chinese food very much.

One day he went into a restaurant in a small village. He knew the Chinese word ‘rice’, so he ordered some rice. The village was famous for its mushrooms, and Jack thought they must be very fresh and delicious. He asked the waiter in English, but he could do nothing for Jack. Jack thought hard. When he saw a piece of paper on the table, he had a good idea. He took out a pencil and drew a picture of a mushroom carefully. The waiter looked at the picture for a long time, then he smiled and left. A few minutes later, he came back with a black umbrella in his hand.

小题1:What does ‘mushrooms’ mean?

A.洋葱

B.花菜

C.洋伞

D.蘑菇小题2:The waiter didn’t help Jack because _____________.

A.he had no mushrooms in the kitchen

B.he thought the mushrooms were poisonous

C.he didn’t know English well

D.he disliked the mushrooms小题3:Jack asked the waiter for ___________.

A.a pencil

B.a picture

C.an umbrella

D.some mushrooms小题4:The waiter smiled because __________.

A.the picture was beautiful

B.he was very happy

C.Jack gave a gift to him

D.he thought he understood Jack小题5:At last the waiter came back with an umbrella, because _______.   

A.it is raining outside

B.it is going to rain

C.the mushroom Jack drew looked like an umbrella

D.Jack was good at drawing

简答题