某企业2014年4月将一台账面原值80万元、已提折38万元的进口设备运往境外修理，当月在海关规定的期限内复运入境。经海关审定的境外修理费4万元、料件费12万元、运费1万元。假定该设备的进口关税税率为20%。则该企业应缴纳关税为（）万元。
A.3.2
B.3.4
C.8.4
D.12.0
参考答案：A
解析：运往境外修理的机械器具、运输工具或其他货物，完税价格=境外修理费+境外料件费=4+12=16万。关税=16×20%=3.2万。
Mr. Evans lived in a city. He was a math __1__ three years ago. He taught well and his students __2__ him. So he decided to work in the middle school all his life. But a terrible accident __3__ his life. One spring he took his class to __4__ a place of interest. The children saw a lot of ___5__ things and had a good time there. But on their way to school, their __6__ was hit by a truck because the young driver was drunk. Five students __7__ and more than half the students were __8__ in the accident. He didn’t know how it had happened and was very __9__ it and after he came out of hospital, he left school and became a __10__. He tried his best to stop the drivers from breaking the traffic laws(交通规则). He worked hard and was strict with the drivers. So they were afraid of him. One afternoon it was very hot. Mr. Evans was __11__. He was standing at the crossing and watching the traffic. Suddenly he saw a car___12__ the crossing. It ran so fast that it almost hit a man __13__ a bike. He stopped it at once and saw a girl in it. “_14__ your license (执照) to me, Madam,” said Mr. Evans. The girl handed her bag to him and said, “Please look for it in the bag __15__. I can’t see anything without glasses.”
|