第7题: [单项选择]下列关于关税税率应用的表述，不正确的是（）。 A. 一般情形下，进口货物的补税和退税，适用该进口货物原申报进口之日所实施的税率 B. 暂时进口货物转为正式进口需补税时，应按申报正式进口之日实施的税率征税 C. 按照特定减免税办法批准予以减免税的进口货物，后因情况改变经海关批准转让或出售或移作他用需补税的，应当适用海关接受申报办理纳税手续之日实施的税率征税 D. 进口货物到达前，经海关核准先行申报的，应该按照先行申报进境之日实施的税率征税 参考答案:D 答案解析:进口货物到达前，经海关核准先行申报的，应该按照装载此货物的运输工具申报进境之日实施的税率征税。
第18题: [多项选择]Discuss with your partner about how to refuse routine requests
Open directly with a buffer
Provide reasons
Soften the bad news
Close pleasantly
参考答案:A: When refusing routine request, we should open directly with a buffer. Pay a compliment to the reader, show appreciation for something down, or mention some mutual understanding. Avoid raising false hopes or thanking the reader for something you are about to refuse.
B: You got a point there. It is also necessary that we provide reasons. In the body explain why the request must be denied—without reviewing the refusal. Avoid negativity and potentially damaging statements. Show how your decision benefits the readers or others.
A: Softening the bad news is also very important. We can reduce the impact of bad news by using a subordinate clause, the passive voice, a long sentence or a long paragraph.
B: We should also close pleasantly. Supply more information about alternative, look forward to future relations, or offer good wishes and compliments. Avoid referring to the refusal, and do not apologize if you’ve done nothing wrong.
