试题与答案

浙江富达桅灯有限公司(加工贸易,A类管理企业)2008年从境外购进一批价值30万美元

题型:单项选择题

题目:

浙江富达桅灯有限公司(加工贸易,A类管理企业)2008年从境外购进一批价值30万美元的不锈钢材料(加工贸易限制类商品),用于加工出口桅灯。该企业为此向海关申领了加工贸易手册。在生产过程中, 由于富达公司没有电镀设备,经海关批准将半成品运至安徽海印电镀公司加工后,运回富达公司继续加工成桅灯成品。加工完毕后桅灯全部出口,剩余部分不锈钢原料与生产过程中产生的不锈钢废碎料(属数量合理的工艺性损耗)一起作内销处理,内销价格分别为55000元和8800元人民币。
根据上述案例,解答下列问题:

富达公司在办理登记备案手续时,银行保证金台账应按下列规定办理( )。

A.无须设立银行保证金台账

B.设立银行保证金台账,无须缴付保证金

C.设立银行保证金台账,按不锈钢原料应征税款的50%缴付保证金

D.设立银行保证金台账,按不锈钢原料应征税款的100%缴付保证金

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错

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