问题 单项选择题

2005年3月,甲报关行接受企业丙的委托,负责以甲的名义办理丙从国外进口的一批货物的报关纳税事宜。后被海关发现该批货物实为从泰国装船运进的一批轿车,被确定为走私货物,那么关于报关行甲在这起走私案件中应负的责任,以下叙述正确的为( )。

A.货物为丙所有,甲无责任核实进口的货物,故不承担任何法律责任
B.报关行甲接受委托后以自己的名义向海关办理该货物报关业务,应视同甲自己向海关申报。因此,甲对该走私案件应承担相同的法律责任
C.报关行甲对进出口货物的报关行为仅因为丙企业的委托而产生,因此甲所负法律责任较轻
D.报关行甲若不是以自己的名义向海关办理报关事宜,而是以丙的名义办理报关的,则不承担任何法律责任

答案

参考答案:B

解析: 根据规定,报关行甲的报关代理为间接代理方式,则法律后果直接作用于甲。

选择题
阅读理解

Many Americans take their summer vacations in August. President Obama and his family are among them. This August the first family visited the Florida Gulf Coast. The president wants to promote tourism in the area after the BP oil spill (漏油). The first family took a ten-day vacation on Martha’s Vineyard, an island off the coast of Massachusetts.

Martha’s Vineyard is known for the sailing, sunsets and its tall cliffs overlooking the Atlantic Ocean. The island is about 13 kilometers off the coast and is less than 260 square kilometers. Homes designed like those of earlier times line the streets of Edgartown, Oak Bluffs and Vineyard Haven. These are the major towns on Martha’s Vineyard.

For most of the year, the population of Martha’s Vineyard is about 15 000. In summer, more than 100 000 people crowd the island. In addition to the Obamas, you might see some Hollywood stars and other rich and famous people. Many visitors return year after year.

During warm weather the Vineyard is a good place for many different activities. People can play golf or catch fish. They can ride in sailboats or motor boats. They can waterski and swim. They can take quiet walks along sandy beaches and among the thick green trees.

One of the popular places for families with children is the Flying Horses Carousel in Oak Bluffs. It is the oldest continually operated merry-go-round ride in the United States. The colorful wood horses that turn in a circle were created in 1876. One of the best places for children to swim is the Joseph A. Sylvia state beach. The water there is warmer and calmer. Families also enjoy the Felix Neck Wildlife Sanctuary where they can observe much of the island wildlife.

Visitors watch the sunsets sitting on the beach and on rocks in the fishing village of Menemsha. As the sun goes down in the sky it paints yellow, red, and other colors on the clouds. Fishing boats rise and fall with the waves. Bells sound to help guide the boats to land as darkness covers the water.

Historians say British mapmaker Bartholomew Gosnold first made a map of the island for the rulers of England in 1602. Gosnold named the island to honor his baby daughter, Martha. The Vineyard part of the name came from the many wild grape vines Gosnold found on the island. Later, King Charles of England gave the island to businessman Thomas Mayhew of the Massachusetts Bay Colony, whose son established the first European settlement on the island in 1642. By the middle of the nineteenth century, ships from the American mainland began bringing visitors to the island. Big hotels were built near the edge of the water. Martha’s Vineyard was on its way to becoming the visitors center that it is today.

小题1:.

We can infer that ______.

A.the BP oil spill has a negative effect on the tourism along the Florida Gulf Coast

B.the BP oil spill has contributed to the tourism along the Florida Gulf Coast

C.President Obama went to the Florida Gulf Coast to deal with the BP oil spill

D.this was the first time that President Obama and his family had taken the vacation on Martha’s Vineyard小题2:.

Which month is the peak time for tourism in Martha’s Vineyard?

A.January.

B.August.

C.December.

D.March,小题3:.

If children want to see wild animals, the family should go to ______.

A.the Flying Horses Carousel

B.the Sylvia state beach

C.the fishing village of Menemsha

D.the Felix Neck Wildlife Sanctuary小题4:.

Bartholomew Gosnold named the island Martha in honor of _______.

A.his mother

B.the king of England

C.his daughter

D.his father