第8题: [单项选择]进口设备关税的计算公式为:进口关税=( )×人民币外汇牌价×进口关税率。 A. 离岸价 B. 到岸价 C. 离岸价+国外运费 D. 离岸价+国外运输保险费 参考答案:B 答案解析:进口关税:关税是由海关对进出国境的货物和物品征收的一种税,属于流转性课税。计算公式为:
进口关税=到岸价×人民币外汇牌价×进口关税率
第27题: [填空题]S36S43 参考答案:He is crazy about music, and his parents help him a lot by taking him to concerts and arranging private piano and violin lessons for him