问题 多项选择题

以金融租赁方式进口的货物,承租人在办理通关手续的全过程中,应按下列哪些海关管理规则履行义务( )

A.填写报关单,连同租赁合同、进口许可证(应领证货物)及其他随附单据向海关申报

B.租赁期满,应配合海关对设备处理情况进行核实,如由承租方留购,须按留购时实际支付的货价另向海关缴纳进口税费

C.以海关审定的货物的正常租金作为完税价格向海关缴纳进口税费

D.租赁期间,应接受海关监管抽查,并须根据分期支付的租金情况,向海关分期缴纳进口税费

答案

参考答案:A,B,C,D

解析: 租赁贸易:非居民企业为出租方,与中国居民企业签订国际租赁合同,租赁期为一年以上的租赁,即为金融租赁。金融租赁进口货物报关与一般进出口货物报关程序大致相同。(1)在报关时,需递交进口货物报关单、租赁合同、相应进口许可证(应领证货物)及其随附单据;(2)出税的依据是海关审定的货物的正常租金作为完税价格,租赁人以此向海关缴纳税费;(3)租赁期间,应接受海关监管、抽查,并须根据分期支付的租金情况,向海关分期缴纳进口税费;(4)租赁期满,应配合海关对设备处理情况的真实性进行的核实,如由承租方留购,须按留购时实际支付的货价另向海关缴纳进口税费。

多选题
阅读理解

Dr.Sylvia Earle wants you to stop eating fish.It’s not because fish are endangered, though wild fish stocks in many oceans are very low.It’s not because they’re bad for you, though fish in many areas are exposed to poisonous substances in the water.It’s because they’re smart.

“Fish are sensitive, they have personalities,” says the marine biologist.For Earle, eating a fish would be like eating a dog or a cat.“I would never eat anyone I know personally.”

There’s a lot more to fish than meets the eye: they talk to each other, they like to be touched, and they engage in behavior that can seem very human.They can remember things and learn from experience.Earle and a growing number of animal rights activists see these as strong arguments against eating fish altogether.

The activists also point out that fish feel pain and fish suffer horribly on their way from the sea to the supermarket.“While it may seem obvious that fish are able to feel pain, like every other animal, some people think of fish as swimming vegetables,” says Dr.Lynne Sneddon.“Really, it’s kind of a moral question.Is the enjoyment you get from fishing (or eating fish) more important than the pain of the fish?”

Fishermen and (fried) fish lovers are doubtful.“I’ve never seen a smart fish,” says Marie Swaringen as she finishes off a plate of fish at a Seattle seafood restaurant.“If they were very smart,

they wouldn’t get caught.”

“For years, everyone’s been telling us to eat fish because it’s so good for us,” says another diner.“Now I’ve got to feel guilty while I’m eating my fish? What are they going to think of next? Don’t eat salad because cucumbers have feelings?”

64.Dr.Sylvia Earle discourage people from eating fish because _____________.

A.there are not that many wild fish in the ocean

B.fish actually are sensitive and have personalities

C.some ocean fish contain poisonous substances

D.fish are like dogs or cats that people know personally

65.We can infer from the passage that _____________.

A.all people don’t agree with the idea to stop eating fish

B.people will be persuaded not to eat fish in the future

C.stopping eating fish will lead to people’s not eating vegetables

D.we shouldn’t care too much about the feeling of fish

66.By saying “There’s a lot more to fish than meets the eye,” the writer means ____________.

A.there are far more fish than other animals in the world

B.there are more fish in the world than people can see

C.people can see more fish if they pay more attention

D.fish are not that simple as they appear to people’s eyes

67.What is the writer’s attitude towards people eating fish?

A.Neutral.    B.Indifferent.      C.Approving.      D.Opposed.