问题 单项选择题

关于加工贸易进出口货物的税收征管措施,下列哪一项符合现行规定:

A.进料加工非对口合同备案数额内的进口料件,置于保税工厂加工,全额保税

B.外商投资企业为履行出口合同而进口的料件,定额保税

C.进料加工合同备案数额内的进口料件,如在出口合同中订明由外商提供部分料件条款,先征后退

D.因开展加工装配业务所需,由外商作价提供进口的加工设备,暂予免税

答案

参考答案:A

解析:按现行规定,加工贸易适用"全额保税"的税收管理措施的情况有: --加工装配合同备案数额内的进口料件; --进料加工对口合同备案数额内的进口料件; --进料加工出口合同备案数额内,订明由外商提供的进口料件; --经海关批准建立的保税工厂; --外商投资企业为履行产品出口合同而进口的料件。选项A"进料加工非对口合同备案数额内的进口料件,置于保税工厂,全额保税。"符合现行规定。也就是说置于保税工厂的进料加工进口料件,不论对口合同或非对口合同,海关都按照"全额保税"进行管理。

单项选择题
阅读理解

Never in the history of Sierra Leone’s elections have women so actively engaged in politics or competed for parliamentary seats. In the past, women did the dancing and cooking for elections campaigning. In the May 14th elections, we saw over 168 women candidates competitive for President, Vice President and Parliamentary seats.

One would think that about 5% of these women would have emerged as winners. But it was not so, because of our cultural perception of women. We need to change our culture. Women could be active politicians. The Christians in their own way encouraged women to be preachers(传教士) but the Muslim leaders say women should not head for officiating(主持) prayers.

The same happens in certain parts of the country where women are not part of decision taken in male secret societies. This prevents them from achieving some of their goals. A senior head in one of the ministries told me that she was getting problems with some of her staff members especially the male staff. Most women that come from the Northern part of country experience such problems. Some men are saying that a woman cannot be their leader.

Some women are also prejudiced against their women folks. In the last elections, most woman did not support their colleagues. In some parts of the country, because they are not members of secret societies they were not allowed to contest for chieftaincies (酋长或首领的位置). However, Sierra Leones not withstanding the cultural prejudice against women has witnessed women occupying high public offices. They have been appointed to head certain areas.

Sierra Leone is moving from its past culture. We need a change in our culture. Women all over the world are recognized one way or the other as they are now involved in the use of technology. We now see women as air pilots, and they even attempt to go to travel in space.

9.In the past, women in Sierra Leone .       .

A.took active part in politics                     B.contested for parliamentary seats

C.danced and cooked for the election campaigning  D.shared the equal rights with men

10.About 5% of the women engaged in election would have succeeded if .       .

A.there were less prejudice against women          B.less Muslim leaders had objected

C.more women had been engaged in the election     D.more preachers had supported them

11.The author concludes that the women candidates can’t win the competitive vote because .      

A.women is more suitable for the dancing and cooking job

B.women candidates can’t get the support of their folks

C.women prejudice still exists in today’s society

D.women are not capable enough to be a chieftain

12.The main idea of the passage is .

A.the prejudice against women in various fields

B.women in Sierra Leone, striving for their political rights

C.women in Sierra Leone, challenge for men’s status

D.women in Sierra Leone, being involved in politics