依据关税的有关规定，下列进口货物中可享受法定免税的有（）。
A.外国企业无偿赠送的物资
B.国际组织无偿赠送的物资
C.福利机构进口的国内不能生产的符合规定的残疾人专用品
D.关税税额在人民币50元以下的一票货物
参考答案：B, D
解析：外国企业无偿赠送的物资不在法定免征关税的范围内，所以选项A不正确；残疾人专用品属于特定减免税而不属于法定减免税，所以选项C不正确。
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| Mr. King lives in a city. He has some shops and gets a lot of 1 , His son, Mike, studies in a middle school. The boy likes everything but not studying. He doesn't listen this 2 in class and he never finishes his homework on time. He always plays football when he is 3 . And he can never pass the exams. His father has 4 time to stay at home and doesn't know anything about it. One day, Miss Read, Mike's teacher 5 . Mr. King on the telephone, she told everything about the boy. She wanted him to help the boy at home. Then the man heard this and wasn't 6 . When his son came back from school, he gave him a good beating (痛打). But soon he felt sorry for it 7 he saw Mike crying in the bedroom. The next morning, before Mike went to school, he said, "Study hard. my son!" I 8 you a car when you pass the exams next year." Another term was over. Mike didn't pass the exams once more (又一次) Mr. King had a look 9 the school work and asked,"What did you do this term,Mike?" "I learned to 10 a car." answered the boy. | |||
| ( ) 1. A. thing ( ) 2. A. father ( ) 3. A. free. ( ) 4. A. enough ( ) 5. A. visited ( ) 6. A. worried ( ) 7. A. when ( ) 8. A. buy ( ) 9. A. for ( ) 10. A. make | B. money B. mother B. busy B. a lot of B. called B. sad B. before B. will buy B. on B. sell | C. teachers C. teachers C. easy C. much C. met C. happy C. until C. bought C. at C. ride | D. classmates D. classmates D. hard D. little D. found D. tired D. if D. buying D. to D. drive |