问题 单项选择题

以下各项中,( )是海关对清算企业中仍在海关监管年限内的减免税货物作出的不符合规定的处理。

A.外商投资企业的外方要求将货物退运出境的,经海关核准,可允许原进口货物退运出境

B.转让给其他可享受同等进口减免税优惠待遇的外商投资企业使用,应由接受企业按规定办妥减免税手续,主管海关对有关货物办理结转手续

C.留给外商投资企业中的合营中方继续使用,海关将继续给予免税优惠

D.转让、出售给国内其他单位,海关按有关货物实际使用时间折旧补税

答案

参考答案:C

解析: 企业如将货物转让给同样享受进口减免税优惠的企业,接受货物的企业应当先向主管海关申领“进出口货物征免税证明”,凭此办理货物的结转手续。外商投资项下进口的减免税货物,因特殊原因需要在海关监管期内销售、转让的,企业应当先向原审批进口的商务主管部门申请,凭批准文件向海关办理缴纳进口税费的手续。海关按照使用时间折1日估价征税后,签发解除监管证明书,企业即可将原减免税货物在国内销售、转让。

填空题
单项选择题

Questions 16 to 20 are based on the following talk.

Today we are going to talk about cross-cultural perceptions of time. Different cultures often have entirely different perceptions of time. The cultural anthropologist Edward T. Hall popularized the idea that cultures use time and view time in very different ways. The idea of the past, present, and future-- and the whole concept of scheduling or managing time--can be so different that it leads to cross-cultural miscommunications. In his 1990 book The Dance of Life, Hall writes, "Time is one of the fundamental bases on which all cultures rest and around which all activities revolve. Understanding the difference between mono-chronic time and poty-chronic time is essential to success. "

Hall’s notion of monochronism and polychronism can be understood as follows. Mono-chronic time is linear. Events are scheduled one at a time, one event following another. To a monochronic culture, this type of schedule is valued over interpersonal relationships. On the other hand, poly-chronic time is characterized by many things happening simultaneously. In addition, interpersonal relationships are highly valued in polychronic cultures.

Hall’s theory is that monochronic time can be found primarily in North American and Northern European cultures. These cultures emphasize schedules, punctuality, and preciseness. They also emphasize "doing" things. They are cultures that value productivity, that value getting things done "on time. " They view time as something that can be lost, kiiled, or wasted--or, conversely, they view time as something that can, or should, be managed, planned, and used efficiently.

Polychronic time, on the other hand, can be found primarily in Latin American, African, and Native American cultures. Their perception of time is more connected to natural rhythms. It is connected to the earth, to the seasons. This makes sense when we consider that natural events can occur spontaneously, sporadically, or concurrently. Polychronic cultures view time as being somewhat flexible. Since life isn’t so predictable scheduling and being precise simply isn’t that important. In addition, relationships with people are valued more than making schedules. There is more value placed on "being" than on "doing. "

Different cultural perceptions of time can lead to conflict, especially in the business world The idea of being late versus on time for a meeting, for example, might differ widely between an American businessperson and a Brazilian; the American businessperson might be far less tolerant of a Brazilian’ s late arrival. However, the Brazilian businessperson might be offended by an American’s insistence on punctuality, or on getting right down to business; the Brazilian would generally prefer to finish talking with colleagues first, and would not want to cut a conversation short in order to make an appointment.

Some traditional time management programs used in the business world might not translate well in another culture. Traditional time management programs in the business world emphasize to-do lists and careful scheduling. They are monochronic. However, a business in a polychronic culture might not adjust well to that system. Companies who impose these mono-chronic systems on places of business in polychronic cultures might be guilty of ethnocentrism, which means making their own ethnic or cultural values central and not valuing other values.

Edward Hall’s theory of monochronic and polychronic cultures has been challenged by some critics. Some people think it is overly general. They argue that within any cultural group we might find people who think of time differently. In other words, a primarily polychronic culture might have both monochronic and polychronic types of people. The same diversity among individuals might be found in a primarily monochronic culture. Critics of anthropologists like Edward Hall feel that it’s more useful to think of time differences among individuals, not just between cultural groups.

Question No. 16 Which of the following topics is the person talking about

18().

A. Poly-chronic time is found primarily in North America and Northern Europe.

B. Poly-chronism views time as flexible, so preciseness is not that important.

C. Poly-chronic cultures emphasize schedules and punctuality.

D. Poly-chronic cultures value productivity and getting things done "on time".