青岛圣梦国际贸易有限公司(3702980×××,A类管理企业)受青岛金源进出口有限公司 (3702250×××,A类管理企业)的委托,凭“C”字头备案号的登记手册向青岛机场海关申报进口已鞣未缝制狐皮1000张及辅料一批,以履行狐皮大衣的出口合同。货物进口后,交由青岛红都服饰有限公司(3702930×××,B类管理企业)加工合同执行期间,因加工企业生产规模有限,经与境外订货商协商后更改出口合同,故狐皮耗用数量减为600张。经批准,剩余的400张狐皮中的300张结转至另一加工贸易合同项下;另100张售予烟台雅克服装有限公司(3701940×××,C类管理企业)用以生产内销产品。 根据上述资料,回答下列问题: 100张狐皮转为内销,必须符合( )的规定。
A. 应经对外贸易主管部门批准
B. 如属进口许可证件管理的,应按规定向海关补交进口许可证件
C. 除应缴纳进口税外,还须交付缓税利息
D. 应由国内购买单位办理内销料件的正式进口手续
查看答案
Many students will earn associate degrees in community college before pursuing bachelor’s degree at a four-year institution.
A某服装厂2009年8月发生下列业务: (1)取得土地使用证、商标注册证、税务登记证、银行开户许可证各一份; (2)投综合财产保险一份,保额10000000元,交纳保险费20000元;投机动车保险三份,保险金额500000元,应交保险费12000元,保单列明无赔偿优待金1200元,实际应收保费10800元; (3)订立借款合同一份,借款5000000元,应付利息500000元; (4)签订受托加工合同,为炼钢厂加工工作服。由炼钢厂提供面料和主要衬料800000元,本企业代垫辅料20000元并收取加工费30000元,该合同本月签订并在当月执行; (5)签订加工合同,由食品厂提供服装样衣,本企业购买主要材料300000元,并收取加工费 40000元,为食品厂加工工作服,该合同本月签订并未在当月执行,并于次月取消了该合同; (6)企业转让一项专利申请权,签订转让合同,协议转让金额10000元,在当月取得收入; (7)企业转让一项购入的商标权,签订转让协议,一年前购入原价80000元,协议转让金额 120000元,在当月取得收入; (8)与铁路部门签订货物运输合同,注明运费金额(含保管费)36000元。 要求计算: 转让专利申请权应纳印花税;
在下列两个实例中各有5个问题,请在各问题答案的选项中,选出一个或一个以上正确答案。 保定某外贸公司从韩国进口一批数码相机,该批数码相机于2007年3月18日抵达天津口岸,并于19日向天津海关申办了转关手续,运往保定。4月21日,该批货物到达保定,但因故未能立即向保定海关办理申报。该公司于5月20日才向保定海关办理该批货物的申报,经海关审定该批数码相机的完税价格为50万元人民币。(注:五一假期为5月1日至5月7日) 根据上述资料,回答下列问题: 该外贸公司滞报的天数为( )。
A. 7天
B. 10天
C. 11天
D. 12天
阅读下面这篇短文,短文后有2项测试任务:(1)第23~26题要求从所给的6个选项中为第2—5段每段选择1个正确的小标题;(2)第27~30题要求从所给的6个选项中选择4个正确选项,分别完成每个句子。 Trade Unions 1. Some scholars have associated trade unions with the medieval craft guilds(中世纪的行会), but there are important differences between the two. The guild members were master craftsmen who owned capital and often employed workers. Unions are known as associations of workers with similar skills. 2. In the past, individual workers had no control over the conditions of their working lives; political and economic power was concentrated in the hands of wealthy business owners. Workers found, however, that there was strength in uniting. From their earliest years, union objectives have been higher wages and improved working conditions. 3. Employers resisted, of course. They made great efforts to stop union organizing its activities. Union members were fired, workers were forced to sign contracts in which they promised not to join a union, and companies hired strikebreakers (破坏罢工者) and even gunmen to frighten organizers. 4. One of the earliest successful labor organizations in the United States was the Knights of Labor, founded in 1869. The Knights, which included both skilled and unskilled workers, attempted to organize all workers into one great union. Alter it successfully struck the Wabash railroad owned by Jay Gould in 1885, its popularity and power grew dramatically. In 1886 the Knights had 700,000 members. 5. The decline of the Knights of Labor, however, came quickly. The strike against Gould was gradually broken, and the Knights’ radical positions on social issues cost them public support. In the end, a lack of unity as well as the rapid inflow of unskilled immigrants weakened the union’s economic power, and the organization came to an end. Paragraph 3 ______