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问题 单项选择题

未在《几个主要品种的矿山资源等级表》中列举名称的纳税人生产的划分资源等级的应税产品，其资源税适用税额的核定单位是( )。

A．省级国家税务局

B．省级地方税务局

C．省级财政部门

D．省级人民政府

答案

参考答案：D

填空题

由（NH4）2S、（NH4）2SO4、（NH4）2HPO4组成的混合物中，已知氮元素的质量分数为28%，则混合物中氧元素的质量分数为______．
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单项选择题

信用证内容
+27: SEQUENCE OF TOTAL 1/1
+40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER CA54688/BCA
31C: DATE OF ISSUE080111
+40E: APPLICABLE RULES UCP LATEST VERSION
+31D: DATE AND PLACE OF EXPIRY 080302 BENEFICIARY’SCOUNTRY
+50: APPLICANT GREEN TIMBERS INT PTY UMITED 12 HELY
PLACE MT OMMANEY, BRISBANE DAL
6710, AUSTRALIA
+59: BENEFICIARY ZHEJIANG FORTUNE LAND CO., LTD.
1125 YANCHANG ROAD
NINGBO ZHEJIANG CHINA
+32B: CURRENCY CODE, AMOUNT: USD227106
39A: PERCENTAGE CREDIT AMOUNT TOLERANCE 10/10
+41D: AVAILABLE WITH. BY.ANY BANK BY NEGOTIATION
42C: DRAFTS AT. SIGHT FOR 100 PCT OF INVOICE VALUE
43P: PARTIAL SHIPMENTS NOT ALLOWED
43T: TRANSSHIPMENTNOT ALLOWED
44E: PORT OF LOADINC/AIRPORT OF DEPARTURENINGBO PORT CHINA
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION BRISBANE, AUSTRALIA
44C: LATEST DATE OF SHIPMENT 080215
45A: DESCRIPTION OF GOODS AND/OR SERVICES
ABOUT 740 CBM OF FULL COMBI CORE (5 LAYER RED HANDWOOD AND 6 LAYER WHITE POPLAR CORE) AT USD 279 PER CBM SPECIFICATION 1200×2440×18 MM THICKNESS TOLERANCE
PLUS OR MINUS 0.5MM
FOB NINGBO, CHINA
SHIPPING TERMS: FOB NINGBO, CHINA
46A: DOCUMENTS REQUIRED
(1)PORT-TO-PORT BILL OF LANDING IN 3 OF 3 ORIGINALS AND 1 NON-NEGOTIABLE COPYAND MARKED "FREIGHT COLLECT" AND NOTIFY: APPLICANT.
(2)SIGNED ORIGINAL COMMERCIAL INVOICE IN TRIPLICATE.
(3)CERTIFTCATE OF ORIGINAL ISSUED BY CHAMBER OF COMMERCE OR COMPETENT AUTHORITY IN COUNTRY OF ORIGIN.
(4)DETAILED PACKINC UST.
(5) COPIES OF ALL DOCUMENTS TO BE SENT BY COURIER TO THE APPLICANT WITHIN EIGHT
DAYS OF SHIPMENT DATE AND COPY OF COURIER RECEIPT TO ACCOMPANY DOCUMENTS FOR NEGOTIATION.
47A: ADDITIONAL CONDITION
(1)ISSUING BANK CHARGES ARE FOR ACCOUNT OF APPLICANT. ALL EXPENSES OUTSIDE AUSTRALIA ARE FOR THE ACCOUNT OF THE BENEFICIARY.
(2) ALL DOCUMENTS SHOULD BE IN ENGUSH.
(3)ALL DOCUMENTS INCLUDING BILIS OF LADING MUST NOT BE DATED PRIOR TO THIS LETTER OF CREDIT.
71B: CHARGES
ALL CHARGES OF BANKS 0UTSIDE AUSTRALIA ARE FOR THE ACCOUNT OF BENEFICIARY.
48: PERIOD FOR PRESENTATION
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THIS CREDIT.
+49: CONFIRMATION INSTRUCTIONS WITHOUT
78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
REIMBURSEMENT INSTRUCTIONS TO THE NEGOTATING BANK: UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE CREDIT TERMS, THE ISSUING BANK SHALL REMITPROCEEDS BY TELEGRAPHIC TRANSFER IN ACCORDANCE WITH YOUR INSTRUCTIONS.
57D: SENDER TO RECEIVER INFORMATION
BANK OF COMMUNICATIONS NINGBO BRANCH, CHINA.
(2)根据信用证内容回答下列问题：

开证银行用( )的方式将信用证经过通知银行给受益人。

A．信开

B．快邮

C．电开
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