海关统计的货物进口额是按离岸价格计算的。（）
参考答案：错
营业税属于价内税。我国对交通运输业适用较低的3%的税率。
34. The old workers made a very practical suggestion at the meeting, but it was _____ by the manager.
A．turned out
B．turned over
C．turned up
D．turned down
