买卖合同区别于其他转移标的物的所有权合同的特征是( )
A. 买卖合同是诺成合同
B. 买卖合同是不要式合同
C. 买卖合同是买受人支付价款的合同
D. 买卖合同是出卖人转移财产所有权的合同
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因纳税义务人违反规定需要追征税款的，适用______之日实施的税率，行为发生之日不能确定的，适用______之日实施的税率。
A. 该行为发生，纳税义务人向海关申报
B. 该行为发生，海关发现该行为
C. 运输工具进境，纳税义务人向海关申报
D. 运输工具进境，海关发现该行为
Swedish Krona is the currency of________
A. Singapore
B. Spain
C. Sri Lanka
D. Sweden
希望和他方订立合同的意思表示是指( )
A. 要约邀请
B. 要约
C. 承诺
D. 引诱要约
The external auditing shall be conducted by the Customs over the following enterprises and other organizations （）.
A. Enterprises and other organizations engaged in foreign trade only
B. Enterprises and other organizations engaged in domestic trade only
C. Enterprises engaged in the business of inward process only
D. Both A and C
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