(一)河南豫农公司以CIF青岛USD650/吨进口杀虫剂(监管条件:AS)20吨。货物于2010年12月10日载运进境。同日该公司向青岛海关所属黄岛海关办理货物的进口报关手续。海关审核单证时,决定对货物进行查验,提取货样送检。2011年1月5日,经鉴定,认定送检样品为滴滴涕。黄岛海关立案调查后,认定豫农公司申报不实,但并非主观故意,据此作出相应处理决定。豫农公司对海关的处理决定不服。根据上述案例,解答下列各题。 2010年12月10日申报进口杀虫剂时,向海关递交的单证有()。
A. 进口货物报关单
B. 农药进出口登记管理放行通知单
C. 入境货物通关单
D. 进口兽药通关单
查看答案
(二)某外商投资企业自挪威购进钢铁制法兰。2009年2月4日货物运抵首都机场,向首都机场海关申请转关运输,于2月6日货物转运至指运地天津塘沽并于当日向海关申报。进口申报前,该公司已经海关核准以保函形式向海关提供担保。进口报关单“征免性质”栏填报为“自有资金”,“备案号”栏暂空。6月18日,企业向海关办理担保销案手续。企业根据海关通知修改报关单,将“备案号”栏修改为“Z02020902015”。根据上述案例,解答下列各题。 海关对该批法兰()。
A. 免征关税和增值税
B. 免关税,照章征收增值税
C. 免增值税,照章征收关税
D. 照章征收关税和增值税
第一篇New Foods and the New World In the last 500 years, nothing about people---not their clothes, ideas, or languages-has changed as much as what they eat. The original chocolate drink was made from the seeds of the cocoa tree(可可树)by South American Indians. The Spanish introduced it to the rest of the world during the 1500’s. And although it was very expensive, it quickly became fashionable. In London, shops where chocolate drinks were served became important meeting places. Some still exist today. The potato is also from the New World. Around 1600, the Spanish brought it from Peru to Europe, where it soon was widely grown. Ireland became so dependent on it that thousands of Irish people starved when the crop failed during the "Potato Famine(饥荒)"of 1845-1846, and thousands more were forced to leave their homeland and move to America. There are many other foods that have traveled from South America to the Old World. But some others went in the opposite direction. Brazil is now the world’s largest grower of coffee, and coffee is an important crop in Colombia and other South American countries. But it is native to Ethiopia, a country in Africa. It was first made into a drink by Arabs during the 1400’s. According to an Arabic legend, coffee was discovered when a person named Kaldi noticed that his goats were attracted to the red berries on a coffee bush. He tried one and experienced the "wide-awake" feeling that one-third of the world’s population now starts the day with. According to the passage, which of the following has changed the most in the last 500 years()
A. Food
B. Clothing
C. Ideology
D. Language
(二)某外商投资企业自挪威购进钢铁制法兰。2009年2月4日货物运抵首都机场,向首都机场海关申请转关运输,于2月6日货物转运至指运地天津塘沽并于当日向海关申报。进口申报前,该公司已经海关核准以保函形式向海关提供担保。进口报关单“征免性质”栏填报为“自有资金”,“备案号”栏暂空。6月18日,企业向海关办理担保销案手续。企业根据海关通知修改报关单,将“备案号”栏修改为“Z02020902015”。根据上述案例,解答下列各题。 以第三方保函方式向海关提供担保,应符合下列规定()。
A. 保函由银行或者非银行金融机构出具
B. 保函以海关为受益人
C. 以具体财产提供担保
D. 申请注销保函,应先履行担保义务
(二)某外商投资企业自挪威购进钢铁制法兰。2009年2月4日货物运抵首都机场,向首都机场海关申请转关运输,于2月6日货物转运至指运地天津塘沽并于当日向海关申报。进口申报前,该公司已经海关核准以保函形式向海关提供担保。进口报关单“征免性质”栏填报为“自有资金”,“备案号”栏暂空。6月18日,企业向海关办理担保销案手续。企业根据海关通知修改报关单,将“备案号”栏修改为“Z02020902015”。根据上述案例,解答下列各题。 该公司向海关提供担保,是因为()。
A. 报关单修改的行政许可手续尚未办理完毕
B. 减免税审批手续尚未办理完毕
C. 办理货物的税收保全手续
D. 保税备案手续尚未办理完毕