问题 多项选择题

以下各项中,( )不属于法定减免税范围。

A.某残疾人基金会经批准进口盲人用手杖一批

B.某单位从北京进口法国生产的100桶聚酯清漆,海关查验征税放行后,货主发现缺少2桶

C.某单位向新加坡出口200t硅铁,到新加坡起卸后,收货人发现溢出50t,这50t硅铁被原船退回

D.从友谊关入境,满洲里出境经我国铁路运往俄罗斯的一批煤,满洲里海关查验时发现在运输途中丢失20t

答案

参考答案:A,B

解析: 在海关放行前遭受损坏或者损失的货物,经海关放行前查验确认,根据海关认可的受损程度减征关税,选项D属于法定减免税货物,选项B不满足条件,为一般进口货物,照章征税。因品质或者规格原因,出口货物自出口之日起1年内原状复运出境的,不征收进口关税;因品质或者规格原因,进口货物自进口之日起1年内原状复运出境的,不征收出口关税。选项C满足条件,为法定减免税货物,而选项A为特定减免税货物。因此,本题的正确答案为AB。

阅读理解

第三部分:阅读理解(共15小题,每小题2分,满分30分)

A

John was waiting for the girl whose heart he knew,but whose face he didn’t,the girl with the rose.Thirteen months ago,in a Florida library he took a book off the shell and found himself interested in the notes in the margin(页边).The soft handwriting showed a thoughtful soul and insightful(有洞察力的)mind.

In front of the book,he discovered the name,Miss Hollis Maynell. With time and effort he got her address.He wrote her a letter introducing himself and inviting her to keep in touch.  

During the next year and one month the two grew to know each other through the mail. A romance started.John requested a photograph,but she refused.She felt that if he really cared, it wouldn’t matter what she looked like.Later they agreed on their first meeting—7:00 pm at Grand Central Station in New York.

“You’ll recognize me,” she wrote,“by the red rose I’ll be wearing my coat.” So at 7:00 he was in the station looking for the girl with the red rose.

A girl in a green suit was coming toward him,her figure long and slim and her eyes were blue as flowers.Almost uncontrollably he came to her,and just at this moment he saw Hollis Maynell—a woman well past 40.The girl was walking quickly away.

He did not hesitate(犹豫),saying,“I’m John,and you must be Miss Maynell.I am so glad you could meet me. May I take you to dinner?”

The woman smiled, “I don’t know what this is about,son,” she answered,“but the young lady in the green suit begged me to wear this rose on my coat.And she said if you were to ask me out to dinner,I should tell you that she is waiting for you in the restaurant across the street.She said it was some kind of test!”    

56.Which of the following statements is TRUE?

A.John once met Miss Maynell somewhere before.

B.Miss Maynell was not honest.

C.John didn’t know who Miss Maynell really was when he spoke to the woman.

D.John and Miss Maynell kept in touch by telephone before they met.

57.From the last paragraph,we can learn that          .

A.the woman was waiting to be asked to dinner by John

B.the woman past 40 was Miss Maynell’s close friend

C.the woman wearing the red rose on her coat was Miss Maynell

D.Miss Maynell wanted to test John before they met

58.How did John learn about Miss Maynell at first?

A.They talked with each other on the Internet.

B.John knew her name while reading in a library.

C.They met each other in a bookstore.

D.The woman well past 40 years introduced them to each other.

59.From the passage,we can infer that             .

A.Miss Maynell would accept John as her boyfriend

B.Miss Maynell used to work in the library

C.John regretted not greeting the girl in green

D.John loved Miss Maynell because of her good looks

单项选择题