【多选题】
纳税义务人自缴纳税款之日起1年内,可以申请退还关税的是:___
A. 进口货物因品质原因,原状退货复运出境的
B. 进口货物因规格原因,原状退货复运出境的
C. 出口货物因故未装运出口,申报退关的
D. 进口货物放行后,因使用不当原因造成损毁的
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相关试题
【多选题】
《进出口货物原产地条例》适用于实施________等非优惠性贸易措施对进出口货原产地的确定。___
A. 最惠国待遇
B. 反倾销和反补贴
C. 保障措施
D. 国别数量限制
【多选题】
根据《进出口货物原产地条例》规定,________________可确定为完全在我国获得的货物。___
A. 在我国出生并饲养的活的动物
B. 在我国野外捕捉的动物
C. 从我国的活的动物获得的未经加工的物品
D. 在我国收获的植物
【多选题】
根据《进出口货物原产地条例》,我国在贸易统计时确定货物原产地的标准包括:___
A. 税则归类改变
B. 从价百分比
C. 制造或者加工工序
D. 包装改变
【多选题】
《进出口货物原产地条例》规定,提供虚假材料骗取出口货物原产地证书或者____出口货物原产地证书的,海关可以处5000以上10万元以下罚款。___
【多选题】
在我国境内居留一年以上的___________,携带进境物品的进口税收按“常驻人员”管理。___
A. 台湾民间文化团体驻上海代表处的韩国籍首席代表
B. 美联社驻北京办事处的澳门籍常驻记者
C. 与香港独资企业德国籍工程师共同居住的9岁儿子
D. 巴基斯坦驻中国使馆的巴籍服务人员
【多选题】
使馆和使馆人员申报未经我国政府批准的属于法律和规章禁止进出口的物品,__________________。___
A. 海关予以扣留
B. 海关予以没收
C. 有关使馆或者使馆人员应当在九十天内退运
D. 逾期未退运的,由海关变价上缴国库
【多选题】
出口加工区内企业应当设置符合海关监管要求的账簿、报表,记录本企业有关进、出加工区货物的_____情况。___
【多选题】
________________________从境外进入出口加工区,可予以免税。___
A. 区内生产性的基础设施建设项目所需的机器、设备和建设生产厂房、仓储设施所需的基建物资
B. 区内企业生产所需的机器、设备、模具及其维修用零配件
C. 区内企业进口自用的交通运输工具
D. 区内企业和行政管理机构自用合理数量的办公用品
【多选题】
除另有规定外,出口加工区内企业加工的制成品及其在加工生产过程中产生的______等销往境外的,免征出口关税。___
A. 边角料
B. 余料
C. 残次品
D. 废品
【多选题】
________________从境外进入保税区,予以免税。___
A. 区内生产性的基础设施建设项目所需的机器
B. 区内企业自用的管理设备
C. 生产用燃料
D. 区内行政管理机构自用合理数据的办公用品
【多选题】
_______属于进出口货物的统计项目。___
A. 品名及编码
B. 进出口日期
C. 经营单位
D. 规格型号
【多选题】
进出口货物的运输方式,按照货物进出境时的运输方式统计,包括________及其他运输方式。___
A. 水路运输
B. 铁路运输
C. 公路运输
D. 航空运输
【多选题】
海关和海关工作人员执行海关稽查职务,应当________。___
A. 客观公正
B. 实事求是
C. 廉洁奉公
D. 保守被稽查人的商业秘密
【多选题】
在_______________等紧急情况下,经直属海关关长或者其授权的隶属海关关长批准,海关可以对被稽查人不经事先通知进行稽查。___
A. 被稽查人的账簿、单证等有关资料以及进出口货物可能被转移、隐匿、毁弃
B. 被稽查人有重大违法嫌疑
C. 被稽查人三年内未进行稽查
D. 被稽查人为失信企业
【多选题】
海关发现被稽查人有可能转移账簿、单证等有关资料的,经直属海关关长批准,可以查封、扣押其___________。___
A. 报关单
B. 会计账簿
C. 报关单随附单证
D. 相关电子数据存储介质
【多选题】
海关工作人员在稽查中___________,构成犯罪的,依法追究刑事责任,尚不构成犯罪的,依法给予处分。___
A. 玩忽职守
B. 徇私舞弊
C. 滥用职权
D. 利用职务便利收受、索取被稽查人的财物
【多选题】
_______属于海关行使行政处罚权。___
A. 没收走私货物
B. 对走私当事人处以罚款
C. 撤销报关企业注册登记
D. 查问违反海关监管规定的嫌疑人
【多选题】
_____________,海关可以依法扣留。___
A. 有走私嫌疑的运输工具
B. 违反海关法的物品
C. 与违反海关法的货物有牵连的账册
D. 与违反海关法的物品有牵连的单据
【多选题】
______________,海关应当及时解除扣留。___
A. 排除违法嫌疑的
B. 扣留期限、延长期限届满的
C. 已经履行海关行政处罚决定的
D. 当事人没有违法行为的
【多选题】
海关依法扣留的货物,_____________,经直属海关关长或者其授权的隶属海关关长批准,可以先行依法变卖。___
A. 属于危险品的
B. 属于鲜活的
C. 属于易腐、易烂、易失效、易变质的
D. 所有人申请先行变卖的
【多选题】
海关作出_____________行政处罚决定之前,应当告知当事人有要求举行听证的权利。___
A. 撤销海关注册登记
B. 对公民处1万元以上罚款
C. 对法人处5万元以上罚款
D. 没收走私运输工具
【多选题】
______________________,海关可以将有关货物、物品予以收缴。___
A. 不满十四周岁的人携带国家禁止进出境的货物、物品进出境的
B. 携带数量零星的国家禁止进出境的物品进出境,依法可以不予行政处罚的
C. 依法应当没收的货物,在海关作出行政处罚决定前,作为当事人的自然人死亡的
D. 走私违法事实基本清楚,但当事人无法查清,自海关公告之日起满3个月的
【多选题】
海关工作人员执行缉私任务,________________,可以开枪射击。___
A. 走私分子或者走私嫌疑人以暴力抗拒检查或者逃跑时
B. 走私分子或者走私嫌疑人以暴力抗拒检查,抢夺武器或者警械,威胁海关工作人员生命安全,非开枪不能自卫时
C. 执行缉私任务受到袭击需要自卫时
D. 走私分子或者走私嫌疑人以暴力劫夺查扣的走私货物、物品和其他证据,非开枪不能制止时
【多选题】
海关工作人员执行缉私任务,_________________,可以使用警械。___
A. 执行缉私任务受到袭击需要自卫时
B. 走私分子或者走私嫌疑人以暴力抗拒检查或者逃跑时
C. 走私嫌疑人拒绝接受检查随身携带包裹
D. 走私分子或者走私嫌疑人以暴力抗拒查扣走私货物、物品和其他证据时
【判断题】
在海关监管区和海关附近沿海沿边规定地区以外,海关在调查走私案件时,可以检查有藏匿走私货物、物品嫌疑的走私嫌疑人住宅
【判断题】
进出境物品的所有人可以自行办理报关纳税手续,也可以委托他人办理报关纳税手续
【判断题】
未依法经海关注册登记的进出口货物收发货人、报关企业,不得从事报关业务
【判断题】
停留在设立海关的地点的进出境运输工具,未经海关同意,不得擅自驶离
【判断题】
进境的境外运输工具,未向海关办理手续并缴纳关税,不得转让或者移作他用
【判断题】
进出境船舶兼营境内客、货运输,应当符合海关监管要求
【判断题】
按照《海关法》规定,进境船舶由于不可抗力被迫在未设立海关的地点停泊,运输工具负责人应当立即报告附近海关
【判断题】
进口货物自进境起到办结海关手续止,出口货物自向海关申报起到出境止,应当接受海关监管
【判断题】
进口货物的收货人、出口货物的发货人应当向海关如实申报,交验进出口许可证件和有关单证
【判断题】
海关接受申报后,报关单证及其内容不得修改或者撤销,但符合海关规定情形的除外
【判断题】
进口货物的收货人经海关同意,可以在申报前查看货物
【判断题】
进口货物的收货人自运输工具申报进境之日起超过三个月未向海关申报的,海关变卖处理进口货物后,尚有余款的,海关应自货物依法变卖之日起一年内主动发还
【判断题】
按照法律、行政法规、国务院或者海关总署规定暂时进口或者暂时出口的货物,应当在六个月内复运出境或者复运进境;需要延长复运出境或者复运进境期限的,应当根据海关总署的规定办理延期手续
【判断题】
保税货物的转让,应当向海关办理有关手续,接受海关监管和查验
【判断题】
加工贸易保税进口料件内销的,国家对进口此种料件有限制性规定的,应当向海关提交进口许可证件
【判断题】
过境、转运和通运货物,运输工具负责人应当向进境地海关如实申报,并应当在规定期限内运输出境
推荐试题
【单选题】
某公司2015年度的税后利润为1200万元,该年分配股利600万元,2017年拟投资1000万元引进一条生产线以扩大生产能力,该公司目标资本结构为自有资金占80%,借入资金占20%。该公司2016年度的税后利润为1300万元。要求回答如下问题:如果该公司执行的是固定股利政策,并保持资本结构不变,2017年外部自有资金筹集数额为___元
A. 300
B. 100
C. 400
D. 200
【单选题】
某公司2015年度的税后利润为1200万元,该年分配股利600万元,2017年拟投资1000万元引进一条生产线以扩大生产能力,该公司目标资本结构为自有资金占80%,借入资金占20%。该公司2016年度的税后利润为1300万元。要求回答如下问题:如果该公司执行的是固定股利支付率政策,并保持资本结构不变,2015年股利支付率为___
A. 30%
B. 40%
C. 50%
D. 60%
【单选题】
某公司2015年度的税后利润为1200万元,该年分配股利600万元,2017年拟投资1000万元引进一条生产线以扩大生产能力,该公司目标资本结构为自有资金占80%,借入资金占20%。该公司2016年度的税后利润为1300万元。要求回答如下问题:如果该公司执行的是固定股利支付率政策,并保持资本结构不变,2016年公司留存利润为___元
A. 400
B. 450
C. 550
D. 650
【单选题】
How did the speaker feel about his childhood? ___
A. Alone.
B. Happy.
C. Sad.
D. Interesting.
【单选题】
Which is NOT mentioned when the speaker curled up in a chair? ___
A. Reading fairytales and myths.
B. Daydreaming.
C. Writing poems.
D. Listening to music.
【单选题】
What kind of person was the speaker’s grandma? ___
A. Often critical, judgmental.
B. Very strict.
C. Easygoing.
D. Successful.
【单选题】
When was the speaker’s first conscious memory of feeling different? ___
A. Fourth grade.
B. Fifth grade.
C. First grade.
D. Second grade.
【单选题】
Which is NOT included in the speaker’s inner world? ___
A. Reading books.
B. Writing.
C. Watching TV.
D. Daydreaming.
【单选题】
What does integrity mean? ___
A. You do what you do because it's fashionable.
B. You do what you do because it's politically correct.
C. You do what you do because it's right.
D. You do what you do because somebody asked you to.
【单选题】
Is there cheating in World Cup? ___
A. It's none.
B. It's rare.
C. It's some.
D. It's popular.
【单选题】
Which one of the following situations is NOT mentioned for making us upset? ___
A. Some reward we thought we deserved has been denied us.
B. Some man we helped has proved ungrateful.
C. Some man we believed to be a friend has betrayed us.
D. Some woman we believed to be a friend has spoken ill of us.
【单选题】
In which year the Tour of France was hit by a drug-taking scandal? ___
A. In 1996.
B. In 1997.
C. In 1998.
D. In 1999.
【单选题】
Cheap fake products are everywhere except ___
A. clothes.
B. cut-price DVDs.
C. cut-price CDs.
D. cosmetics.
【单选题】
What should we do after exercise? ___
A. Stretch the muscles.
B. Have a sleep.
C. Maintain high body temperature.
D. Take a shower.
【单选题】
What shouldn’t we wear when we exercise? ___
A. Properly fitted sportswear.
B. Well-fitted sneakers.
C. Tight pants.
D. Sports bra for women.
【单选题】
Which of the following is NOT good for health? ___
A. Training with a friend.
B. Slack off a fitness regimen.
C. Keep our body hydrated.
D. Take small sips every few minutes.
【单选题】
What does the speaker do? ___
A. Public relations consultant.
B. Home cook.
C. Website administrator.
D. Writer.
【单选题】
Which is NOT included in the speaker’s favorite breakfasts? ___
A. Egg.
B. Prosciutto.
C. Papaya.
D. Cabbage.
【单选题】
When do the students start learning Chinese? ___
A. Since kindergarten
B. Since elementary school
C. Since middle school
D. Since high school
【单选题】
When can the students continue studying Chinese? ___
A. In elementary school and middle school.
B. In middle school and high school.
C. In high school and university
D. After the university.
【单选题】
How many American students are currently learning Chinese? ___
A. About 22,000
B. About 24,000
C. About 44,000
D. About 2,400
【单选题】
How much did the Defense Department give Oregon schools? ___
A. $70,000
B. $1.3 million
C. $700,000
D. $1.3 billion
【单选题】
What’s Isabel Weiss’s purpose of learning Chinese? ___
A. For fun
B. For more opportunities for jobs
C. For more opportunities of making money
D. For more opportunities for promotions
【单选题】
What ability do the standardized tests reward to? ___
A. Think.
B. Create.
C. Quickly answer superficial questions.
D. Above all.
【单选题】
In what ways the IQ scores can be changed? ___
A. Training.
B. Nutrition.
C. More friendly people administered the test.
D. Above all
【单选题】
What do schools focus on? ___
A. Concepts.
B. Science.
C. Social Studies.
D. Foreign languages.
【单选题】
Why tests and standards are a necessary fact of life? ___
A. They protect us from hazardous products.
B. They protect us from inept drivers.
C. They protect us from shoddy professionals.
D. Above all.
【单选题】
How many percent did the scores on statewide tests rise? ___
A. 4%.
B. 14%.
C. 40%.
D. None.
【单选题】
What was the woman’s reaction when she was nominated? ___
A. She was surprised at the nomination.
B. She was calm at the nomination.
C. She was indifferent to the nomination.
D. She was scared of the nomination.
【单选题】
According to the woman, who paid for her trip to San Francisco? ___
A. Her trip to San Francisco was sponsored by the Academy.
B. Her trip to San Francisco was paid for by her company.
C. Her trip to San Francisco was paid for by her family.
D. Her trip to San Francisco was paid for by herself.
【单选题】
What is the name of George Miller’s new movie? ___
A. Happy Feeling.
B. Happy Dancing.
C. Happy Foot.
D. Happy Feet.
【单选题】
Which name is not mentioned in the film? ___
A. Nicole Kidman.
B. Hugh Jackman.
C. George Clooney.
D. Robin Williams.
【单选题】
Which of the following statement is not true about “Life in the Freezer”? ___
A. It was a documentary film.
B. It was made by National Geographic and the BBC.
C. It was a story of the amazing life of Emperor penguins.
D. The
E. mperor penguin sang to each other to find a mate and made friends.
【单选题】
What should you do during a high-pressure periods? ___
A. Lock yourself in a room with your work.
B. Leave your work and go on a vocation.
C. Tell your boss you can’t finish your work.
D. Get together with people who will revitalize and inspire you.
【单选题】
Which of the following is the correct description of TempWorld? ___
A. The era of guaranteed jobs is history.
B. We are all temporary workers.
C. You have to equip yourself with the skills.
D. All of the above.
【单选题】
What should a career activist do? ___
A. Being a career activist means concentrating on daily business.
B. Being a career activist means you can do a business as long as it meets your short-term needs.
C. A career activist should take the long view of his career.
D. A career activist should plan everything in advance.
【单选题】
What should you do in the TempWorld? ___
A. In TempWorld you must withstand disappointment, juggle stressful situations, and handle pressure.
B. You must learn from your setbacks and use them to your advantage in the future.
C. Things always go well for successful people because they are honest.
D. Both A and B.
【单选题】
Which of the following statements is Not True? ___
A. Your boss may be willing to change his behavior than your think.
B. Some managers don’t care how much their words or actions upset staffers.
C. You should tell your managers how their outbursts make you feel.
D. If the boss values your work, he may stop his abusiveness.
【单选题】
Which of the following public places is NOT mentioned that have banned mobiles? ___
A. restaurants
B. gas stations
C. theatres
D. museums
【单选题】
What happened when the cellphone of the speaker’s friend rang? ___
A. His friend answered the phone and the speaker became invisible to his friend.
B. They answered the phone together.
C. The speaker threw away his friend’s cellphone.
D. His friend hung up the phone and kept talking to the speaker. (C)