问题 单项选择题

下列关于关税的说法中,正确的是()。

A.自2010年9月1日起,个人邮寄物品,应征进口关税税额在人民币100元(含100元)以下的,海关予以免征

B.海关总署按照守法便利原则,对适用不同管理类别的企业制定相应的差别管理措施,AA类和A类企业适用常规管理措施

C.纳税人自海关填发税款缴款书之日起30日内,向原征税海关的上一级海关书面申请复议

D.如纳税人自海关填发缴款书之日起6个月仍未缴纳税款,经海关关长批准,海关可以采取强制扣缴、变价抵缴等强制措施

答案

参考答案:C

解析:自2010年9月1日起,个人邮寄物品,应征进口关税税额在人民币50元(含50元)以下的,海关予以免征。海关总署按照守法便利原则,对适用不同管理类别的企业制定相应的差别管理措施,AA类和A类企业适用相应的通关便利措施。如纳税人自海关填发缴款书之日起3个月仍未缴纳税款,经海关关长批准,海关可以采取强制扣缴、变价抵缴等强制措施。

阅读理解

The issue of privacy versus openness is a paradox, particularly when it comes to the American home. “Lots” or “yards” (gardens) can be large and many are not enclosed by the walls, fences or hedges so popular in other cultures. Similarly, “window treatments” frame the window. but the use of European-style net curtains to screen out nosy neighbors is rare. In the same style, first-time visitors to an American home may be proudly given the full tour; even walk-in closets and en suite bathrooms are not considered off-limits. They may also be encouraged to help themselves to a soda from the fridge. All this gives an impression of openness.

Yet Americans do value their personal space and privacy. A Brazilian expatriate (侨民) who dropped in on her usually friendly Connecticut neighbors unannounced got the clear impression she should have called first. Similarly while a typical suburban home features large, shared areas, such as an open-plan kitchen and family room or “den”, ample private space is also allowed in the floor plan. A visit to a family home in the evening would likely find the family members dispersed, each independently watching TV, on the phone, surfing the Internet, or otherwise recharging batteries in the privacy of their own bedroom.

American individualism, expansiveness, and abundance are expressed in lifestyle. Despite the fact that the average household size has declined over the past thirty years from3.1 people to 2.6 people per household, the average size of a new family home increased during the same period from 1,500 to 2,200 square feet.

A common observation is just how outsized everything is. The beds are king-sized, the TVs have giant screens, the burgers are “whoppers (庞然大物),” appliances are “industrial” size. The largest popcorn or soda at the movies can be “supersized.” Closets are “walk in,” and some cars are the size of a military vehicle.

小题1:The passage suggests that Americans__________.

A.are rich enough to afford large size houses and luxurious electricity appliances

B.are very shy when talking about keeping their privacy and their personal space

C.would like to express their lifestyles in public to show them off

D.enjoy openness as well as individualism although they seem to contradict each other小题2:Why can we say that American individualism, expansiveness, and abundance are expressed in their lifestyle?

A.Because the average size of a new house has increased during the past thirty years.

B.Because Americans often use European-style net curtains to screen out nosy neighbors.

C.Because many houses are equipped with walk-in closets.

D.Because the house size, outsized household furniture and independent living habits have proved it.小题3:The underlined phrase in the passage means________.

A.filling a battery with electrical power

B.recovering your strength and energy by resting for a while

C.changing your batteries again

D.obtaining new batteries because old ones are running out小题4:According to the passage, if you drop in on an American family which is usually friendly to you in the evening, you________.

A.will be deeply impressed by their family get-together scene

B.will be invited to a party which is well-prepared

C.will find family members scattered, and enjoying themselves individually

D.will be warmly welcomed even if they don’t get informed of your visit earlier

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