问题 单项选择题

下列各项中,符合关税有关对特殊进口货物完税价格规定的有( )。

A.运往境外加工的货物,应以加工后进境时的到岸价格为完税价格

B.准予暂时进口的施工机械,按同类货物的到岸价格为完税价格

C.转让进口的免税旧货物,以原入境的到岸价为完税价格

D.加工贸易进口料件及其制成品需征税的,按照一般进门货物的完税价格规定,审定完税价格

答案

参考答案:D

解析: 运往境外加工的货物,出境时已向海关报明,并在海关规定期限内复运进境的,应当以海关审定的境外加工费和料件费,以及该货物复运进境的运输及其相关费用、保险费估定完税价格。对于经海关批准的暂时进境的货物,应当按照一般进口货物估价办法的规定,估定完税价格。转让进口的免税旧货物需予补税时,应当以海关审定的该货物原进口时的价格,扣除折旧部分价值做为完税价格。

阅读理解

The day after news broke of a possible revolution in physics ——particles (粒子) moving faster than light ?a scientist leading the European experiment that made the discovery calmly explained it to a standing-room- only crowd at CERN.

The physicist, Dario Auterio, did not try to explain what the results might mean for the laws of physics, let alone the broader world.After an hour of technical talk, he simply said, "Therefore, we present to you today this difference, this unusualness."

But what unusualness it may be.From 2009 through 2011, the massive OPERA detector (探测器)buried in a mountain in Gran Sasso, Italy, recorded subatomic particles called neutrinos ( 中微子) arriving faster than light can move in an empty space.The neutrinos generated at CERN are hardly detectably early.If confirmed, the finding would throw more than a century of physics into disorder.

"If it's correct, it's phenomenal." said Rob Plunkett, a scientist at Fermilab, the Department of Energy physics laboratory in Illinois."We'd be looking at a whole new set of rules" for how the universe works.Those rules would bend, or possibly break, Albert Einstein's special theory of relativity, published in 1905.Basical at the time, the theory tied together space and time, matter and energy, and set a hard limit for the speed of light, later measured to be about 186, 000 miles per second.

No experiment in 106 years had broken that speed limit.Physicists expect strict study to follow, which OPERA and CERN scientists welcomed.

Fermilab operates a similar experiment, called MINOS, that shoots neutrinos from Illinois to an underground detector in Minnesota.In 2007, MINOS discovered a just detectable amount of faster than-light neutrinos, but the permissible difference of error was too big to "mention" , Plunkett said.

Fermilab scientists will reanalyze their data, which will take six to eight months.In 2013, the MINOS detector, now offline, will restart after an upgrade.It could then offer confirmation of the results.

小题1:Why are the European scientists not sure about the results of the experiment?

A.Because they are so unexpected.

B.Because the scientists do not believe them.

C.Because the scientists are careful and calm.

D.Because they are against the present law of physics.小题2:The underlined word " phenomenal" in the fourth paragraph has the closest meaning to          .

A.amazing

B.attractive

C.embarrassing

D.sensitive小题3:The best title for the passage may be _____.

A.Are the laws of physics in disorder?

B.Particles faster than light; Revolution or mistake?

C.Faster than light measurement: right or wrong?

D.Is Einstein's theory still right today?小题4:What may be discussed in the paragraphs to follow?

A.Different opinions about the experiment.

B.How Albert Einstein's theory developed.

C.The new rules for how the universe works.

D.How Fermilab scientists will reanalyze their data.

单项选择题