某建筑工程公司获海关核准从国外暂进口A、B两台施工机械。已知A、B机械的到岸价格分别为1523万元和1920万元，其留在国内使用的时间分别为4个月和8个月， (海关监管年限为4年)适用的关税税率均为10%。该公司应纳的关税为( )万元。
A．2
B．16
C．8
D．32
参考答案：C
解析： 准予暂进口的施工机械等，在国内使用半年以内的，不纳进口关税；超过半年仍留在国内使用，自第7个月起，按月征收进口关税。此题A机械使用4个月，不缴关税； B机械使用8个月，第7、8两月均应纳税，关税共计1920×10%×(2/48)＝8(万元)。
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| I think we should try to find a happy memory, something to lift us up on those unpleasant days. I`m saying this because I think I just found mine! I had some work in Glasgow then. I was on a really 1 schedule, which meant I would have no time for myself all day. I was having one of those days, when the train was completely 2 and the conversation going on around me seemed to be particularly 3 . Besides, I had a bit of a headache. 4 quickly across the station hall, I fished some 5 from my pocket. There was usually someone at the exit 6 the Big Issue (a magazine that helps homeless folk earn a living). 7 the crowd parted ways at the bottom of the hall, I saw someone selling the Big Issue. She really looked like she`d been sleeping 8 . Her clothes were 9 and she obviously hadn`t had a scrub up (擦洗) for quite a while. As I 10 the exit, I saw that she was 11 from side to side. At first I thought she was trying to keep 12 against the biting wind. But she wasn`t. She was moving in time to a 13 . I couldn't hear her, but I could see her lips moving. When I got closer, I saw a white 14 hanging from her elbow and noticed that she had sunken eyes. She was 15 , dirty and living on streets. I came closer and through the 16 of the traffic I could hear her 17 the immortal (不朽的) line,"…And I think to myself, what a wonderful world!". I bought her last magazine for twice what I'd originally 18 . She thanked me, and 19 her belongings and went tapping off along the pavement -still singing! So, I have my happy 20 for the day, and I think it will stay with me a long,long time. | ||||
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