试题与答案

某进口设备FOB价1200万元,国际运费72万元,国际运输保险费用4.47万元,银行

题型:单项选择题

题目:

某进口设备FOB价1200万元,国际运费72万元,国际运输保险费用4.47万元,银行财务费6万元,关税217万元,外贸手续费19.15万元,增值税253.89万元,消费税率为5%,则该设备的消费税为()万元。

A.78.60

B.74.67

C.79.93

D.93.29

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析: 本题可以采用代入定义法作答。A项中,当地居民房屋升值并非通过致使他人遭受损失的方式取得的,且也不涉及“没有合法根据”,这是市场规律发挥作用的结果;C项高某并不符合定义中的“获得利益...

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