问题 多项选择题

成交价格必须满足四个条件,否则不能适用成交价格方法,海关另行估价,以下符合成交价格的条件是:

A.买方对进口货物的处置和使用不受限制

B.货物的价格不应受到导致该货物成交价格无法确定的条件或因素的影响

C.卖方不得直接或间接从买方获得因转售、处置或使用进口货物而产生的任何收益

D.买卖双方都直接或间接地受第三方控制

答案

参考答案:A,B,C

解析:成交价格必须满足以下 4个条件,否则不能适用成交价格方法:(1)买方对进口货物的处置和使用不受限制,但国内法律、行政法规规定的限制、对货物转售地域的限制、对货物价格无实质影响的限制除外;(2)货物的价格不应受到导致该货物成交价格无法确定的条件或因素的影响;(3)卖方不得直接或间接从买方获得因转售、处置或使用进口货物而产生的任何收益,除非按照《关税条例》第十九、二十条及《审价办法》的相关规定做出调整,(4)买卖双方之间没有特殊关系,如果有特殊关系,应当符合《审价办法》的相关规定。
有以下情形之一的,应当认定买卖双方有特殊关系:买卖双方为同一家族成员;买卖双方互为商业上的高级职员或董事;一方直接或间接地受另一方控制;买卖双方都直接或间接地受第三方控制;买卖双方共同直接或间接地控制第三方;一方直接或间接地拥有、控制或持有对方5%或以上公开发行的有表决权的股票或股份;一方是另一方的雇员、高级职员或董事;买卖双方是同一合伙的成员。

单项选择题
阅读理解

阅读理解。

     The name of Macau comes from the word Magao (A-Ma Temple), which were shrines (圣地)

dedicated to Mazu, a holy sea goddess worshiped by Macau people. It was said that when the Portuguese

people first came here in the middle of sixteenth century, one of the officers asked a fisherman the name

of the land. The man misunderstood the officer's question, and answered "Magao"- the name of A-Ma

Temple in front them.

     Many people wonder how Macau is spelled. Is it "Macao" or"Macau"? Both are actually correct. Macao

is Portuguese, and this is the official spelling backed by Macau SAR Government. Macau is English, that's

how they spell it in the U.S. and other parts of the world. However, most publications use"Macau" as the

preferred spelling.

     Members of the Southern Song Dynasty and some 50,000 followers were the first recorded inhabitants

(居民) of the area, seeking shelter in Macau from invading Mongols in 1277. They were able to defend

their settlements and establish themselves there.

     The Hoklo Boat people were the first to show commercial interest in Macau as a trading center for the

southern provinces. During the Ming Dynasty (1368-1643), fishermen migrated to Macau from various

parts of Guangdong and Fujian provinces and built the A-Ma Temple in which they prayed for safety on

the sea.

     Chinese fishermen have been living and working in the Pearl River Delta for more than four thousand

years. The small peninsula and islands that came to be called Macau were first settled by the Portuguese in

the sixteenth century.

     In 1998, Chinese (Cantonese) was given official status and the same legal power as Portuguese, the

official language. The Chinese government assumed sovereignty over Macau on December 20, 1999, ending

329 years of Portuguese rule.

1. We can learn from the text that the name"Macau "______.

A. is named after a sea goddess

B. is first called by the Portuguese

C. is only used in publications

D. is given by a fisherman

2. Which is the correct order of the things that happened in Macau?

a. Portuguese people first came to Macau.

b. The fishermen of Guangdong and Fujian migrated to Macau.

c. The first recorded inhabitants established themselves in Macau.

d. the A-Ma Temple was built in Macau.

A. c, b, d, a

B. d, c, b, a

C. b, c, a, d

D. a, c, b, d

3. Which of the following statements is NOT true according to the passage?

A. Both Chinese and Portuguese are official languages in Macau.

B. The A-Ma Temple was built in honour of a holy sea goddess.

C. The inhabitants in Macau mainly made their living by fishing before the 16th century.

D. Macau didn't belong to China until December 20, 1999.

4. Members of the Southern Song Dynasty went to Macau in order to ______.

A. show commercial interest in Macau

B. find a good place for fishing

C. get away from their enemies

D. establish Macau SAR there