问题 单项选择题

钢筋混凝土用钢筋,非合金钢构成,直径20mm,经热轧后未经其他加工,带有轧制过程中产生的变形,直条状报验 ( )

A.12

B.16

C.15

D.17

答案

参考答案:B

解析:归税号7211.2000。由其特性“热轧、直条状、钢筋”可判断为非合金钢其他条杆(非不规则盘卷),有相应的四位税目,在由“带有轧制过程中产生的变形”的描述判断应归入7214.200旧。

填空题
单项选择题

The following two questions refer to the following passage:

A prestigious private high school has made available to local families a tuition prepayment plan to ease the burden of paying the school’s hefty tuition when a student matriculates. The plan allows parents of children under three years old to reserve a spot for their child at the school by making a payment of one-fourth of the current annual tuition for the high school. The parents then make an identical payment every year for the next 15 years, and the student’s full four-year tuition is considered paid in full, regardless of how much the regular tuition payments have risen in the intervening years.

Under which of the following circumstances would it be advisable for parents to take part in the prepayment plan ?()

A. If the school assures parents that participation in the prepayment plan will be taken into consideration when the school admissions council makes decisions about which first-year students to admit to the school

B. If the parents are certain that their child will attend this high school, and if the rate of tuition increase would surpass the rate of return that the parents could earn if they invested the same 16 payments in interest-bearing investments of their own choosing

C. If the children of other parents who have taken part in the prepayment plan have been successful at the high school and gone on to enroll at Ivy League universities

D. If the parents feel that this high school will provide the best educational, athletic, and social experience that their child could receive

E. If the school can guarantee that its level of prestige at the time of the student’s matriculation will be as great as or greater than its current level