【判断题】【消耗次数:1】
纳税人进口货物,其组成计税价格的计算公式:组成计税价格=关税完税价格+关税+消费税。( ??)
正确
错误
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【判断题】 纳税人进口货物,其组成计税价格的计算公式:组成计税价格=关税完税价格+关税+消费税。( ??)
①  正确
②  错误
【单选题】 以下计入进口货物关税完税价格的项目有( )。
①  进口关税
②  货物运抵境内输入地点之后的运输费用
③  国内保险费
④  卖方间接从买方对该货物进口后使用所得中获得的收益
【多选题】 下列税费中,应计入进口货物关税完税价格的有( )。
①  进口环节缴纳的消费税
②  单独支付的境内技术培训费
③  由买方负担的境外包装材料费用
④  由买方负担的与该货物视为一体的容器费用
【单选题】 进口货物完税价格是指货物的( )。
①  海关审定的成交价格为基础的到岸价格
②  到岸价格为基础的完税价格
③  组成计税价格
④  实际支付价格
【单选题】 组成计税价格公式为(  )。
①  组成计税价格=关税完税价格-关税+消费税
②  组成计税价格=关税完税价格+关税+消费税
③  组成计税价格=关税完税价格+关税-消费税
④  组成计税价格=关税完税价格-关税-消费税
【单选题】 征收增值税同时又征收消费税的货物,其增值税的组成计税价格计算为()。
①  组成计税价格=成本+利润
②  组成计税价格=成本+利润+消费税
③  组成计税价格=成本+利润+增值税
④  组成计税价格=成本+利润+增值税+消费税
【判断题】 根据特殊进口货物完税价格的规定,留购的进口货样,以留购价为完税价格。( )
①  正确
②  错误
【多选题】 进口货物的完税价格还包括以下费用( )。
①  由买方负担的购货佣金以外的佣金和经纪费
②  由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用
③  由买方负担的包装材料费用和包装劳务费用
④  进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费
【单选题】 下列项目中,不属于进口货物完税价格组成部分的是()。
①  货物价款
②  进口关税
③  我方另行付给卖方的佣金
④  卖方支付的运输费
【多选题】 下列关于关税完税价格的说法,正确的有( )。
①  出口货物关税的完税价格不包含出口关税
②  进口货物的保险费无法确定时,海关应按照货价的5%计算保险费
③  进口货物的关税完税价格不包括进口关税
④  经海关批准的暂时进境货物,应当按照一般进口货物估价办法的规定,估定进口货物完税价格
随机题目
【单选题】 “__________” is Byron’s masterpiece, a great comic epic of the early 19th century. It is a poem based on a traditional Spanish legend of a great lover and seducer of women.
①  Child Harold’s Pilgrimage
②  Don Juan
③  The Prisoner of Chillon
④  The Island
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics.
【单选题】 “My hearts in the Highlands, my heart is not here, /My hearts in the Highlands a-chasing the deer/ A-chasing the wild deer, and following the roe; / My hearts in the Highlands, wherever I go. /Farewell to the Highlands, farewell to the North / The birth place of Valour, the country of Worth; / Wherever I wander, wherever I rove, / The hills of the Highlands for ever I love” rhymes :
①  aabbccdd
②  ababcdcd
③  aabbccde
④  aabbaabb
【单选题】 What makes Jane Eyre one of the most popular and important novels of the Victorian Age are the followings except_____.
①  it is noted for its sharp criticism of the existing society
②  it is an intense moral fable
③  it is the first introduction to the English novel the first governess heroine
④  Jane Eyre is too timid to love her master Rochester.
【单选题】 “If winter comes, can spring be far behind?” This is written by ______, one of the leading Romantic poets.
①  John Keats
②  William Wordsworth
③  Percy Bysshe Shelley
④  William Blake
【单选题】 William Wordsworth, a romantic poet, advocated all the following EXCEPT _______.
①  the use of everyday language spoken by the common people
②  the use of humble and rustic life as subject matter
③  the use of elegant wording and inflated figures of speech
④  the expression of the spontaneous overflow of powerful feelings
【单选题】 “Do you think, because I am poor, obscure, plain, and little, I am soulless and heartless? You think wrong!—I have as much soul as you,—and full as much heart! And if God had gifted me with some beauty and much wealth, I should have made it as hard for you to leave me, as it is now for me to leave you. ” This passage is taken from ________.
①  Emma
②  Wuthering Heights
③  Jane Eyre
④  Pride and Prejudice
【单选题】 John Keats’ famous poem______expresses the contrast between the happy world of natural loveliness and human world of agony.
①  “Endymion”
②  “Ode to a Nightingale”
③  “Ode on a Grecian Urn”
④  “Ode to Psyche”
【单选题】 As to Romanticism, which of the following statements is not right?
①  Romantic poetry is written according to fixed rules.
②  The Romanticists would return to the humble people and the common everyday life for the subjects.
③  The Romanticists not only extol the faculty of imagination, but also elevate the concepts of spontaneity and inspiration.
④  In order to achieve the effect of the individual vision, the medieval or renaissance world were particularly favored by the Romantics
【单选题】 In Tess of the D’Urbervilles, Tess, ______, is at odds with the world of cruelty and inequality.
①  a simple, innocent and faithful country girl
②  a cunning, strong minded and passionate girl
③  a beautiful, natural but mysterious country girl
④  both A and B