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问题 单项选择题

上海市某外商独资企业向该企业在境外的分公司订购进口设备200套(属自动进口许可证管理、法定检验商品)，该企业向海关出具的发票价格为CIF50000美元/台。货物进口后该企业在境内将设备售出，并将其所得价款的10%(8000美元/台)返还给境外的分公司。在该货物进口的同期，海关掌握的相同货物的进口成交价格为CIF60000美元/台。已知汇率为1美元=8.28元人民币，该设备适用税率为复合税，其中CIF50000美元/台以下(含50000美元/台)的关税税率为单一从价税30%；CIF50000美元/台以上的关税税率为124200元人民币/台再加5%的从价关税。
根据上述案例，回答下列问题。

该外商独资企业对完税价格审定的结果有异议，下列该企业可以采取的措施中正确的是( )。

A．暂时不缴纳税款，向海关申请行政复议

B．暂时不缴纳税款，直接向人民法院提起诉讼

C．缴纳税款，在向海关申请行政复议的同时，又向人民法院提起诉讼

D．缴纳税款，先向海关申请行政复议；对复议决定仍不服的，再向人民法院提起诉讼

答案

参考答案：D

多项选择题

通过什么商业模式，促进我国重大装备和优势产能“走出去”？（）

A.企业主导

B.政府推动

C.外资主导

D.市场主导
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填空题

A good translator is by definition bilingual. The opposite is not ______(1) true, however. A born and bred bilingual will still need two__________(2) to become a translator: first, the skills and experience necessary for__________(3); second, knowledge of the field in which he or she will__________(4). The skills and experience for translation include the ability to write ______(5) in the target language, the ability to read and understand the_________(6) language material thoroughly, and the ability to work with the latest__________(7) and communication hardware and software.Does a born and bred bilingual__________(8) a better translator than someone who learned language B later in__________(9) There is no definite answer, but the following issues are important.__________(10), a born and bred bilingual often suffers from not truly knowing __________(11) language well enough to translate, with some even suffering from what __________(12) known as a lingualism, a state in which a person lacks_________(13) full, fluent command of any language. Second, born and bred bilinguals__________(14) don’’t know the culture of the target language well enough to_________(15) top-quality translations, or cannot recognize what aspects of the source language__________(16) its culture need to be treated with particular care, as they_________(17) in a sense too close to the language. And last, they often_________(18) the analytical linguistic skills to work through a sticky text.On_________(19) other hand, the acquired bilingual may not have the same in-depth _________(20) of colloquialisms, slang, and dialect that the born bilingual has. Also, the acquired bilingual will not be able to translate as readily in both directions (from B to language A and A to language B). Finally, born bilinguals often have a greater appreciation of the subtleties and nuances of both their languages than someone who learns their B language later in life can ever hope to have.
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