问题 单项选择题

下列各项中,符合关税有关对特殊进门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,以原入境的到岸价格为完税价格

D.加工贸易进口料件及其制成品需征税的,按照一般进口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

Have you ever heard of the group Westlife? Maybe you have, but I’m sure many of you don’t know very much about it.

Westlife is an Irish boy band group, which was made up of 6 boys in the beginning and called IOU. The group quickly became popular with young people thanks to their song Swear It Again, which was at the top of the UK charts (排行榜) in April 1999.

Chinese fans got their first chance to see Westlife on March 6th, 2006 in Beijing. Although the four-member group has been singing pop for seven years, the young boys have all since grown up and their songs are still very popular. When they performed in Beijing, Westlife released (发行) their new album Face to Face in China. Face to Face has been at the top of the British charts for a long time. The album’s most popular song You Raise Me Up mixes traditional Irish music with pop music.

Although hip-hop is quite popular among the young, Westlife has no plans to change. They said, “Hip-hop is for the young, but pop can be enjoyed by moms who are busy cooking meals and raising the kids.

小题1:Westlife is from _________.

A.America

B.China

C.Ireland

D.Germany小题2:The number of people in the group __________ between 1999 and 2006.

A.went from 6 to 4

B.went from 4 to 6

C.went from 5 to 4

D.didn’t change小题3:What happened on March 6th, 2006?

A.Chinese fans fell in love with Westlife.

B.Chinese fans were first introduced to Westlife.

C.Chinese fans first heard Westlife’s songs.

D.Chinese fans could see Westlife in Beijing.小题4: Which of the following is Not true about Westlife’s new album Face to Face?

A.Swear It Again is one of the songs in the album.

B.You Raise Me Up mixes traditional Irish music with pop music.

C.The new album came out in 2006.

D.Face to Face was popular in Britain.小题5:What style of music does Westlife make?

A.Hip-hop music

B.Pop music

C.Rock music

D.Classical music

单项选择题