[单选题]
Which of following on the export of goods dutiable value statement is incorrect?
A .The dutiable value of export goods, the price is determine and review by the Customs based on goods sales price in overseas.
B .Should include insurance, freight and related costs of goods shipped to the territory of the People's Republic of China location before loading.
C .Export customs duties should be included in the customs value.
D .Separately specified commission bear by seller in the price of the goods, are not included in the customs value.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .A floor production company produce real wood floor. In March 2016, take external purchased wood floor for further production into luxury real wood floor. The company sold these product 500 boxes to a trading company. Sale turnover on value added tax receipts is RMB 400,000.In February 2014 external purchased wood floor 500 boxes, sale turnover on value added tax receipts is RMB 300,000.Current month stock taken 80%.Calculate the consumption tax payable in March 2016. (Tax rate for real wood floor is 5%).
A RMB 5,000 B RMB 20,000 C RMB 4,500 D RMB 8,000
题型:
单选题
提问时间:
2021-08-25
2 .Which one of the following does not belong to the scope of customs duty?
A Trade goods that are allowed to exit B Luggage that are allowed to entry by passengers C Personal postal articles that are allowed to exit D Oversea immovable property transferred between individuals within China.
题型:
单选题
提问时间:
2021-08-25
3 .（ ）期间在整个股权投资过程中持续时间最长、花费精力最多。
A 投资交割之前 B 投资交割之后 C 项目退出之前 D 投资后管理
题型:
单选题
提问时间:
2021-08-25
4 .Enterprise A pays the following fees and payment for the import of goods:(1) The labour cost for packaging the imported goods;(2) The import value-added tax for imported goods;(3) The inspection fee in overseas for the import of the goods;(4) Development, design and other related costs incurred in overseas for imported goods.According to the relevant provisions of the customs, which of the above statement(s) should be included in dutiable value?
A (1) only B (2), (3) only C (1), (4) only D All of the above
题型:
单选题
提问时间:
2021-08-25
5 .下列关于投资后管理说法正确的是（ ）。
A 投资后管理实际上是从被投资企业的视角出发的 B 投资后管理研究和分析如何对被投资企业进行管理和监控 C 投资后管理和项目管理理论上是一样的 D 投资后管理即投资后的风险管理
题型:
单选题
提问时间:
2021-08-25
7 .投资机构要承担的风险包括（ ）。Ⅰ.被投资企业新技术开发的技术风险 Ⅱ.市场开拓的商业风险 Ⅲ.信息不对称带来的委托代理风险 Ⅳ.企业家管理团队的尽责风险与道德风险
A Ⅰ B Ⅰ C Ⅱ D Ⅰ
题型:
单选题
提问时间:
2021-08-25
8 .A construction company imported a number of equipment from Japan for the construction of underground at the price of USD 200,000, excluding from the origin to the territory of the port transportation fee of USD 1,000, calculate the insurance according to the price and freight at 0.3%.Which of the following is the import duty payable of this batch of imported equipment?(Customs duty rate is 40%)
A RMB 483,847 B RMB 508,565 C RMB 455,525 D RMB 405,845
题型:
单选题
提问时间:
2021-08-25
9 .股权投资基金投资后管理的作用有（ ）。Ⅰ.识别并防范各类风险 Ⅱ.防止风险的恶性化和扩大化 Ⅲ.为远期退出的退出创造有利条件 Ⅳ.评价投资活动，体现投资价值
A Ⅰ B Ⅰ C Ⅰ D Ⅱ
题型:
单选题
提问时间:
2021-08-25
10 .In June 2016, a company imported raw materials shipped to offshore for processing, they are transported into the country within the period prescribed by the Customs. Overseas processing validated by the Customs of RMB 40,000, RMB 60,000 for materials and parts costs, freight transported into the occurrence of RMB 30,000, insurance of RMB 20,000.Calculate the customs duty payable by the company. (Customs duty rate is 30%)
A RMB 30,000 B RMB 45,000 C RMB 39,000 D RMB 40,000
题型:
单选题
提问时间:
2021-08-25
