问题 判断题

经营租赁进口货物租金大于货价,而金融租赁恰好相反。 ( )

答案

参考答案:

解析: 金融租赁进口货物一般是不复运出境的,租赁期满,以很低的名义价格转让承租人,承租人按合同规定分期支付租金,租金的总额一般都大于货价;经营租赁进口的货物一般是暂时性质的,在合同规定的期限内复运出境,承租人按合同规定支付租金,租金总额一般都小于货价。[链接] 金融租赁进口货物的报关程序: (1)按货物的完税价格缴纳税款,收货人或其代理人在租赁货物进口时应当向海关提供租赁合同,按进口货物的实际价格向海关申报,提供应当提供的进口许可证件和其他单证,按海关审查确定的货物完税价格计算税款数额,缴纳进口关税和进口代征税。海关现场放行后,不再对货物进行监督。 (2)按租金分期缴纳税款,收货人或其代理人在租赁货物进口时应当向海关提供租赁合同,按照每期应当支付的租金和货物的实际价格分别填制报关单向海关申报,提供应当提供的进口许可证件和其他单证,按海关审查确定的第一期租金的完税价格计算税款数额,缴纳进口关税和进口代征税,海关按照货物的实际价格统计。海关现场放行后,对货物继续进行监管。

阅读理解

The wife-carrying World Championship has been celebrated in a small town in central Finland since 1992. In 1992, the people of the town decided to restart some long-forgotten traditions. 46 He was said to only accept men as members of his gang who proved their worth in challenges. At that time, it was also a common practice to steal women from neighboring villages.

  47  A large number of competitors, people, and journalists from Finland to Canada attend the Wife-carrying World Championship every year.

 48  The Wife-carrying World Championship is held on a 253.3 meters long official track. The track has two dry obstacles and a water obstacle, about a meter deep. The wife to be carried may be your own, or your neighbor’s. The minimum weight of the wife to be carried is 49 kg. If she is less than 49kg, the wife will be given a heavy bag to carry. Each time a competitor drops his wife, that couple will be fined 15 seconds. 49 

Alongside with the Wife-carring World Championship, there is also a team competition. The distance is the same but three men in the team carry the wife in turns. At the exchange point the carrier has to drink official “wife-carrying drink.” Then he may continue the race. 50 

While the Wife-carrying World Championship is being held, there are bands playing music, a wife carrying dance and other forms of entertainment.”

A.There are a few basic rules.

B.People everywhere hold the event.

C.A special prize is awarded to the team.

D.Do you know how these traditions restarted? E.This event is becoming increasingly popular.

F.The winner is the couple who complete the course in the shortest time.

G.Back in the late 1800s, there was a robber called Rosvo-Ronkainen in that area.

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