问题 单项选择题

长春市某进出口公司A,购买韩国产新闻纸一批。货物进口时由大连口岸转关至长春海关办理该批货物的报关纳税手续。承担该批货物境内转关运输的是大连某运输公司B。在运输途中,因汽车驾驶员工某吸烟,不慎引发火灾,致使该批新闻纸全部失火。在这种情况下,关于该批货物的纳税义务,下列表述正确的是:

A.新闻纸虽已灭失,但A公司是该批货物的收货人,故应由A公司承担纳税义务
B.火灾是由正某个人造成的,应由王某个人承担该批货物的纳税义务
C.因货物的转关运输是由B公司负责的,且该批货物的灭失发生在运输途中,故应由B公司承担纳税义务
D.因货物已灭失,不会对国内经济造成任何冲击,故该批货物无需缴纳任何税费

答案

参考答案:C

解析: 《中华人民共和国海关法》第三十八条规定:“在保管海关监管货物期间造成海关监管货物损毁或者灭失的,除不可抗力外,对海关监管货物负有保管义务的人应当承担相应的纳税义务和法律责任”。海关监管货物总是在某一特定人(包括收发货人、承运人、保管人)的保管或者实际控制之下,因此,对该货物负有保管义务的人对货物本身负有保管的责任。在本案中新闻纸在B公司控制之下,应当承担该批货物的纳税义务。至于王某个人应负什么责任,则是B公司与王某之间的事,与海关无关。通过上述分析,本题答案为C。

完形填空

第二节完型填空(共20小题;每小题1.5分,满分30分)

阅读下面短文,从短文后各题的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项,并在答题卡上将该项涂黑。

Since my family were not going to be helpful, I decided I would look for one all by myself and not tell them about it till I’d got one.

I had seen an agency (中介机构) advertised in a local newspaper.  I  rushed  out  of  the   36   in search of it. I was very excited and   37   as if I were going on the stage (舞台). I found the   38   easily and ran breathlessly through a door into a(n)   39  .

The woman in the office looked carefully at me   40   through  her  glasses,  and  then   41   me in a low voice. I answered softly. All  of  a  sudden  I started  to  feel  rather   42  . She wondered why I was looking for this sort of   43  . I felt even more helpless when she told me that it would be   44   to get a job without   45  . I wondered whether I ought to leave   46   the telephone on her desk rang. I heard her   47  : “As a matter of fact, I’ve got someone in the office at this   48   moment who might   49  .” She wrote down a   50  , and held it out to me,  saying: “Ring  up  this  lady.  She  wants  a   51   immediately. In fact, you would have to start tomorrow by cooking a dinner for ten people.”

“Oh yes,” said I ——   52   having cooked for more than four in my life. I   53   her again and again, and rushed out to the   54   telephone box. I collected my thoughts, took a deep breath, and rang the number. I said confidently (有信心地) that I was just what she was looking for.

I spent the next few hours   55   cook books.

36. A. bed                   B. house                       C. agency                            D. office

37. A. proud               B. pleased                     C. nervous                   D. worried

38. A. family                     B. door                        C. place                        D. stage

39. A. office               B. room                       C. hall                          D. house

40. A. as usual             B. for a while               C. in a minute               D. once again

41. A. advised             B. examined                 C. informed                  D. questioned

42. A. encouraged        B. interesting                C. hopeless                   D. pleased

43. A. place                B. job                          C. advice                      D. help

44. A. difficult            B. helpless                    C. possible                    D. unusual

45. A. ability               B. experience                C. knowledge             D. study

46. A. after                 B. since                        C. until                        D. when

47. A. whisper             B. say                          C. shout                       D. cry

48. A. late                   B. early                        C. very                         D. important

49. A. hire                  B. accept                      C. suit                          D. offer

50. A. letter                B. name                       C. note                         D. number

51. A. cook                 B. help                         C. teacher                     D. secretary

52. A. almost                     B. never                       C. nearly                      D. really

53. A. answered           B. promised                  C. thanked                    D. told

54. A. outside              B. local                        C. farthest                    D. nearest

55. A. borrowing         B. buying                            C. reading                    D. writing

单项选择题