试题与答案

关于关税的税率,以下各项不正确的是( )。 A.属于减免税的进口货物,后因改变用途

题型:单项选择题

题目:

关于关税的税率,以下各项不正确的是( )。

A.属于减免税的进口货物,后因改变用途需予补税的,适用该进口货物原申报进口之日所实施的税率
B.加工贸易进口料、件等属于保税性质的进口货物,如经批准转为内销,应按向海关申报转为内销之日实施的税率征税;如未经批准擅自转为内销的,则按海关查获日期所施行的税率征税
C.暂时进口货物转为正式进口需予补税时,应按其申报正式进口之日实施的税率征税
D.查获的走私进口货物需补税时,应按查获日期实施的税率征税

答案:

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阅读下面的短文,并根据短文后的要求答题。(请注意问题后的词数要求)

The Japanese love to give gifts.This habit is not practiced only on special occasions,but it’s widely accepted as social responsibility.Because gift-giving is an important social aspect of Japanese life.It’s important to be aware of some key factors.

Devalue the gifts you give.The important thing is to act and seem modest.You don’t want the receiver to think that you are arrogant or proud.Denigrate(贬低)your gift as much as possible.It doesn’t matter if the label on the box bears the symbol for a famous brand,The Japanese value the appearance of a modest gift-giver who tries to stay from praise.

Praise the gift you receive.Although praising may seem obvious,overpraising the gift is the key.It’s also important to praise the fine taste of the gift-giver in making that particular choice for you.And don’t forget to give a thousand and one thanks.

__________________, unless you are urged to do so.And when you do,you must take the utmost care in unwrapping it.Don’t look eager,and be careful that you don’t tear the paper or cut the ribbon.After observing,praising,and thanking,be sure to rewrap the gift as if it had never been opened.Try to appear as if you take great pride in the value of it the gift.

Choose gifts with practical value.In general,don’t buy things such as ornaments,vases,and kitchenware,it’s already assumed that everyone has these things.To do so may suggest that you don’t approve of the other person’s taste.Also,most Japanese houses are very small and don’t have extra space for useless junk.

小题1:What is the best title for the passage?(no more than l0 words).

                                                                          

小题2:Fill in the blank in the fourth paragraph with proper words.(no more than 6 words)

                                                                          

小题3:List three kinds of things you’d better not buy for a Japanese friend.

          _____    ②             _____  ③               

小题4:Translate the underlined sentence in the first paragraph into Chinese.

                                                                          

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