问题 多项选择题

下列税费中,应计入进口货物关税完税价格的有()。

A.进口环节缴纳的消费税

B.单独支付的境内技术培训费

C.由买方负担的境外包装材料费用

D.由买方负担的与该货物视为一体的容器费用

答案

参考答案:C, D

解析:下列费用,如能与该货物实付或者应付价格区分,不得计入完税价格:(1)厂房、机械、设备等货物进口后的基建、安装、装配、维修和技术服务的费用;(2)货物运抵境内输入地点之后的运输费用、保险费和其他相关费用;(3)进口关税及其他国内税收;(4)为在境内复制进口货物而支付的费用;(5)境内技术培训及境外考察费用。

阅读理解

阅读理解 。

     Jim went into the station soon after five o'clock in the afternoon. This is a bad time to travel in Paris,

both by bus and by train, because lots of people go home from work at this hour. He had to join a long

queue of people who were waiting for tickets. When at last his turn came, he got the right ticket. By

asking several people the way, he also found the right platform (站台). It was crowded and he was not

able to get on the first train, but he was able to move nearer to the edge (边) of the platform to be ready

to get on the next one. When the train came in, Jim was thrown onto the train by the rush of the people

behind. The doors closed and the train moved off. Since he was unable to see the names of the stations

where the train stopped, he had to count the number of stops so that he knew where to get off. His station was the seventh along the line.

     When the train reached the seventh station, Jim got off. But he was surprised to see that he had got

off at a station that he had never heard of. A man on the platform told him that he had traveled on a train

in the wrong direction.

1. Why did Jim go to the station?

A. To take a train.                    

B. To meet his friends.

C. To say goodbye to his friends.      

D. To go home from work.

2. What did Jim find when he arrived at the station?

A. Only a few people there.

B. A few people waiting to buy tickets.

C. Many trains there.

D. Many people waiting to buy tickets.

3. What did Jim have to do before he bought the ticket?

A. To meet many people.              

B. To wait in a long queue.

C. To talk to some people.            

D. To ask the way to the train.

4. Why didn't Jim see the names of the stations?

A. He was too lazy to see them.  

B. They were too small for him to see them.

C. He was too busy to see them.  

D. It was too crowded for him to see them.

5. Who made Jim take the wrong train?

A. The train driver.  

B. The ticket seller in the station.

C. All the people at the station.

D. The people behind him on the platform.

单项选择题