问题
单项选择题
Regulations of Customs duties on Imports and Exports of the People' s Republic of China is one of the _______ basis of the collection of the Customs duty.
A．legal
B．financial
C．managerial
D．none of the above
答案
参考答案：A
解析： 见《海关法》及《进出口关税条例》有关征税的有关规定。