2013年报关考试报关单填制习题四答案及解析.docVIP

　一、练习题 　　下列报关单中有20个已填(包括空填)栏目(标号A—T)，请指出其中5处填制错误。 　　资料1 　　山东爱美尔服装有限公司(3702241526)委托鲁通贸易有限公司(3702912265)进口减免税纺织机械，货物进口时与同批进口其他货物分单向海关填报。保险费率3‰。 　　二、答案及解析 　　【答案】BFHLN 　　【解析】 　　通过分析所给资料可知，此票货物为外商企业在投资总额内，委托外贸企业进口的特定减免税设备。 　　B：外商投资企业委托外贸企业进口投资设备的，“经营单位”栏填报外商投资企业的中文名称及编码，并在“备注”栏注明“委托××公司进口”。本题应填报“山东爱美尔服装有限公司3702241526”。 　　F：由资料1中山东爱美尔服装有限公司的海关注册编码3702241526的第6位数字可知，该企业为外商独资企业，本票货物为外资企业作为投资进口的设备，本栏目应填报“外资设备物品”或其代码“2225”，“2025”为“合资合作设备”的代码。 　　H：本栏正确填报应为“台澎金马关税区”或“143”。 　　L：本题资料1已提示减免税进口纺织机械单独申报，因此本栏应仅填报征免税证明备案货物“成品中检机及附件”和“成品中检机”的件数，故应为“3”。 　　N：本栏应只填报“成品中检机及附件”和“成品中检机”的毛重，正确填报应为“3830”。 electricity at no cost, revenue from electricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aid corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employment support, such as poverty, children and unable to support the poor, Lo-Fi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of poverty. (C) establishing and perfecting retreat mechanism. Poverty alleviation is a dynamic project, we must strengthen the farmers information management, dynamic management of poor, really poor no place to hide, poverty a timely exit, poor and return to the poor get maximum support and help. To build up the information network system of the poor, poverty the basic information and dynami