问题 单项选择题

深圳航空公司从德国租赁进口客机一架,该机CIF价值为8,000万美元,租赁期为 36个月,每月付租金300万美元,三年租金总额为10,800万元,三年期满后深圳公司仍要向德国支付15万美元,作为购买旧飞机款项,该公司要求一次性付清税款,海关同意,海关审定完税价格为:

A.10,800万美元

B.8,000万美元

C.300万美元

D.10,815万美元

答案

参考答案:B

解析:《进出口关税条例》第二十三条规定:以租赁方式进口的货物,以海关审查确定的该货物的租金作为完税价格。纳税义务人要求一次性缴纳税款的,纳税义务人可以选择按照一般进口货物成交价格的审价规定估定完税价格,或者按照海关审查确定的租金总额作为完税价格。

阅读理解

More than half of the world’s population live in cities. Traffic and pollution are becoming big problems in big cities all over the world. In cities like Mexico City, Shanghai or Cairo the quality of air is getting worse every day. In the United States, people spend more time sitting in traffic jams.

Some of the world’s cities have already found the answer to the problem. In Bogota, the capital of Columbia, the government has taken measures to improve the quality of life for the city’s 8 million people. They created over a thousand new parks, a new public transport system, and built hundreds of cycling and walking paths. People who live in the city also joined in making their city one of the most livable (适合居住的) places in South America.

Today city planners around the world are looking for ways to provide more room for living and less room for cars. In America, public transport has increased over 2 % since the mid 1990s — not much but a start. More and more people leave their cars at home and get on buses, trains or even ride a bike to work. Some cities are far better at planning than others. In Amsterdam, for example, only 40 % of the population use their cars to get to work, 35 % ride bikes while 25% use public transport. In Paris, about half of the city’s workers drive their cars to work.

For cities in developing countries, the problems have just started. Traffic is getting worse as more and more people can afford to buy a car.

小题1:The writer listed Mexico City, Shanghai and Cairo as examples of cities of ______.

A.heavy traffic

B.air pollution

C.rapid development

D.large population小题2:What did Bogota do to improve the quality of life for its people?

A.It shut down some factories in the city.

B.It introduced a foreign public transport system.

C.It encouraged people to plant trees in the city.

D.It built new parks and a new public transport system.小题3:From the third paragraph, we can learn that ______.

A.35% of the population in Paris ride bikes to work

B.half of the people in Amsterdam drive their cars to work

C.a quarter of the people in Amsterdam use public transport

D.American public transport has increased much since the 1990s小题4:What would be the best title of the text?

A.Ways to solve traffic jams

B.New changes in transport systems

C.People’s new choice in big cities

D.Parks instead of cars for cities

问答题 简答题