关于特殊进口货物完税价格的确定，下列表述正确的是：
A．进口时需征税的进料加工进口料件，以该料件申报内销时的价格为基础审查确定完税价格
B．内销的来料加工的进口料件，以进口料件申报进口时的为基础审查确定完税价格
C．加工贸易过程中产生的边角料，以申报内销时的价格为基础审查确定完税价格
D．特定减免税货物在监管年限内海关批准转让而需补税时，以货物原进口时的价格为基础审查确定完税价格
参考答案：C
解析： 进口时需征税的进料加工进口料件，以该料件申报进口时的成交价格为基础审查确定完税价格；内销的来料加工的进口料件，以接受内销申报的同时或者大约同时进口的与料件相同或者类似的货物的进口成交价格为基础审查确定完税价格；加工企业内销加工过程中产生的边角料或者副产品，以申报内销时的价格为基础审查确定完税价格；特定减免税货物在监管年限内海关批准转让而需补税时，以货物原进口时的价格，扣除折旧部分价值作为完税价格。
三. 任务型阅读 请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入最恰当的单词。 注意：每空一词 Advantages and disadvantages of private cars With the fantastic spur (刺激) both in industry and in economy in China, the number of people who own private cars is on the rise. Some people have bought cars of their own, and others are planning to buy cars. But there have been two quite different views on this phenomenon. Some claim that there are many advantages brought about by cars. First, the automobile industry provides jobs for countless workers and strong support for other industries. Second, if conditions permit, owning a car can make us work more efficiently. Finally, life will become more convenient. A car allows one to move freely and with a car there is no need to wait for the bus in the cold or under the burning sun. However, others strongly object to the increase in developing private cars. They hold that automobiles will give rise to a series of problems. In the first place, as more and more cars are produced and run in the street, a large volume of poisonous gas will be given off, polluting the atmosphere and causing actual harm to the health of people. Next, private cars contribute to traffic congestion (拥塞) so greatly that the advantages gained in comfort and freedom are often cancelled out by the frustration （挫折）caused by traffic jams. The last problem is the increasing number of car accidents that have killed and will kill a lot of people in a friction of a second. In my opinion, although automobiles have been playing a vital part in the daily activities of our society, they also bring us numerous troubles such as more serious environmental pollution, more traffic accidents and more energy consumption. They drink up huge amounts of fuel and throw out huge amounts of pollutants. Traffic accidents kill thousands and thousands of people each year and cripple more. Jams waste our precious time. Therefore I am against developing private cars.
| ||||||||