问题 单项选择题

某进出口公司进口一批设备,经海关审定的成交价格折合人民币(下同)为200万元。另外,向境外采购代理人支付的买方佣金5万元,货物运抵我国境内输入地点起卸前的运输费8万元、保险费2万元。根据关税法律制度的规定,下列计算正确的是()。

A.该批设备关税完税价格=200+5+8+2=215(万元)

B.该批设备关税完税价格=200+5+8=213(万元)

C.该批设备关税完税价格=200+8+2=210(万元)

D.该批设备关税完税价格为200万元

答案

参考答案:C

解析:(1)向境外采购代理人支付的买方佣金不能计入关税完税价格;(2)货物运抵我国海关境内输入地点起卸前的包装费、运费、保险费和其他劳务费等费用应计入关税完税价格。

单项选择题

Some pessimistic experts feel that the automobile is bound to fall into disuse. They see a day in the not-too-distant future when all autos will be abandoned and allowed to rust. Other authorities, however, think the auto is here to stay. They hold that the car will remain a leading means of travel in the foreseeable future.

The motorcar will undoubtedly change significantly over the next 30 years. It should become smaller, safer, and more economical, and should not be powered by the gasoline engine. The car of the future should be far more pollution-free than present types.

Regardless of its power source, the auto in the future will still be the main problem in urban traffic congestion (拥挤). One proposed solution to this problem is the automated highway system.

When the auto enters the highway system, a retractable (可伸缩的) arm will drop from the auto and make contact with a rail, which is similar to those powering subway trains electrically. Once attached to the rail, the car will become electrically powered from the system, and control of the vehicle will pass to a central computer. The computer will then monitor all of the car’s movements.

The driver will use a telephone to dial instructions about his destination into the system. The computer will calculate the best mute, and reserve space for the car all the way to the correct exit from the highway. The driver will then be free to relax and wait for the buzzer (蜂鸣器) that will warn of his coming exit. It is estimated that an automated highway will be able to handle 10,000 vehicles per hour, compared with the 1,400 to 2,000 vehicles that can be carried by a present-day highway.

In an automated highway system, all the driver needs to do is ().

A. keep in the right lane

B. wait to arrive at his destination

C. keep in constant touch with the computer center

D. inform the system of his destination by phone

名词解释