第六章 关税法（The sixth chapter tariff law）.docVIP

第六章 关税法（The sixth chapter tariff law） The sixth chapter tariff law First, individual choice questions 1. customs duty payer because of force majeure or the national tax policy adjustment situation, fails to pay the duties, approved by the General Administration of customs, can defer the payment of tax, but shall not exceed a maximum (). A.6 months B.9 months C.3 months D.12 months [answer] A [analysis] the maximum time limit for tax deferral is 6 months, and the maximum time limit for deferred tax payment of other categories is 3 months. 2. the following are not customs duties, which are divided by the object of collection. A. import duties B. export tax C. transit tax D. mixed tariff [answer] D The tariff can be divided into import tax, export tax and transit tax according to the object of collection. 3. the following description of the customs and border, is (right). A. tariffs exceed the borders The customs border is less than B. C. customs and border is consistent D. in China is less than the border territory [answer] D [analysis] in the customs and border tariffs may be the same, also may not be the same, the customs territory of our country is less than. 4. the following categories of duties are not classified as taxable. A. ad valorem duties B. export tax C. sliding duty D. mixed tariff [answer] B [resolution] B is the classification of tariffs according to the object of taxation. 5., the tariff is varied in terms of the type of goods imported, the origin of the goods, and the customs policy of the state. A. from ad valorem tax B. tax on quantity quota C. compound tariff levy D. selective Taxation [answer] D [method] the tariff tax analysis of imported goods according to the diversity, category, origin and national tariff policy, respectively, from the rate of price, from the quota method, compound tariff tax. 6. the following obligations are not covered by customs duties. A. pairs of separated baggage, corresponding to inbound and outbound passengers B. cons