问题 多项选择题

担保制度是海关在严密监管制度、保证国家税苏的前提下,促进对外贸易发展、方便进出口企业的具体措施。下述情况海关可以接受担保的是:

A.俄罗斯某大马戏团来中国演出运进来的服装、道具、汽车、动物
B.广州某电器有限公司一般贸易进口国家限制进口的空调压缩机,已领取了进口配额证明,但进口许可证仍在申领中,企业提出由于生产急用,要求凭担保先提货
C.某企业进口濒危野生动物眼镜蛇,报关时不能向海关交验濒危物种进出口管理办公室核发的《允许进口证明书》
D.正在向海关申请办理减免税手续,而货物已运抵口岸,亟待提取或发送,要求海关缓办进口纳税手续

答案

参考答案:A,D

解析: 根据海关关于进出口货物申请担保管理办法的规定:
——海关接受担保的范围有:
暂时进出口的货物;
正在向海关申请办理减免税手续,而货物已运抵口岸,亟待提取或发运,要求海关缓办进出口纳税手续的;
国家限制进出口货物,已经领取了进出口许可证,因故不能及时提供的;
进出口货物不能在报关时交验有关单证(如发票、合同、装箱单等),而货物已运抵口岸,亟待提取或发运,要求海关先放行货物后补交有关单证的;
经海关同意,将未放行的货物暂时存放在海关监管区以外场所的。
——海关不接受担保的范围有:
进出口国家限制进出口的货物,未领到进出口许可证的或有关的进出口许可证已经失效的;
进出口金银、濒危物种、文物、中西药品、食品、体育及狩猎用枪支弹药和民用爆破器材、无线电器材、保密机等受国家有关规定管理的进出口货物,不能向海关交验有关主管部门批准文件或证明的。
AD符合海关接受担保范围的(1)和(2);BC符合不接受担保范围的(1)和(2)。

单项选择题
单项选择题

How to protect children Web fans from unsuitable material on-line while encouraging them to use the Internet has long been discussed in the US.

For some parents, the Internet can seem like a jungle, filled with danger for their children. But jungles contain wonders as well as dangers and with good guides, some education, and a few precautions, the wilds of the Internet can be safely navigated. "Kids have to be on-line. If we tell our kids they can’t have access to the Internet, we’re cutting them off from their future, " said an expert.

Most kids have started to use search engines. Many of them are great for finding tons of interesting Internet sites, and they can also locate places where you might not want your kids to go. There are search engines designed just for kids. A certain software contains only sites that have been selected as safe. The most popular way to limit access would be to use what is known as a "content screener". But this can’t be wholly reliable, and the best thing parents can do is to talk to their kids and let them know what is OK or not OK to see or do on the Internet. Another way is that mum or dad is nearby when the child is surfing the Internet.

A few other tips

·Don’t put the PC in a child’s room but keep it in an area where mum or dad can keep an eye on things. That also makes the Internet more of a family activity.

·Ask your child what he or she has been doing and about any friends they make on-line.

·Tell your child not to give on-line strangers personal information, especially like address and phone number.

·And tell your children never to talk to anyone they meet on-line over the phone, send them anything, accept anything from them or agree to meet with them unless you go along.

The passage is mainly about the subject of()

A. American children going on-line

B. Internet in America

C. appreciating Internet

D. opposing children’s on-line