问题 判断题

在海关对进出口货物进行完税价格审定时,如海关不接受申报价格,而认为有必要估定完税价格时,可以与进出口货物的纳税义务人进行价格磋商。( )

答案

参考答案:

解析:磋商确定计税依据在实体法中很少出现,但这里磋商是有条件的,根据关税法规定:海关不接受纳税人的申报价格,按照相同或类似货物成交价格估定完税价格时,为获得合适的相同类似进出口货物的成交价格,可与进出口货物的纳税人进行价格磋商。

改错题

第二节:短文改错(共10小题;每小题1.5分,满分15分)

此题要求改正所给短文的错误。对标有题号的每一行作出判断:如无错误,在该行右边横线上划一个勾(√);如有错误(每行只有一个错误),则按下列情况改正:

该行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。

该行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

该行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

That afternoon we didn’t go out, we didn’t take a walk as usually.               76. ________       

We stayed at home because of the weather was rainy, windy and cold.                     77. ________        

We sat in the living room. My aunt had her child around her.                      78. ________       

Mary, Tom and John sat near their mother, that was resting on                        79. ________       

a couch. I sat alone. They don’t want me near them. My aunt had                   80. ________       

never liked me. She let me live with her, but she was always                          81. ________        

unkind to me. Her children—my cousins—were cruel for me.                         82. ________      

I was a poor orphan, only ten years old. I had friends. Nobody                       83. ________      

wanted me. I went into the next room. Here there was a bookcase

full of interested books. I chose a book that was full of pictures.                            84. ________       

I began to read. Read made me forget all my troubles.                                          85. ________       

多项选择题