[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fbvAzEatE6h0aZhiSoewuMZB93EchJ5AGYJc8HP8TRz0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-05-23 12:19:43",383465787,[8,9,10,11],"有违法嫌疑的进口货物但不便扣留或无法扣留的货物","在办理减免税手续的进口货物","单证不齐全,但收发货人要求先放行货物后补交单证的","保税加工备案货物",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","下列哪种关税担保货物需要提供足额抵押金?( )",[18,29,38,47,50,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],383465784,[22,23,24,25],"3年","2年","1年","6个月","因进出口货物收发货人成其代理人违反规定造成的少征或者漏征,海关在( )内可以追征","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],383465785,[33,34,35,36],"1406250","2500000","900000","576000","某外贸公司进口德国原产雪茄(2402.1000),申报总价人民币200万元,适用最惠国税率25%,消费税税率36%,则外贸公司进口环节应缴纳消费税( )元.(结果保留整数)",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],383465786,[42,43,44,45],"50元","10元","0元","20元","滞纳金的起征点是( )",{"answer":48,"createTime":5,"id":6,"options":49,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],383465788,[54,55,56,57],"15 ,万分之零点五","13 ,万分之五","14 ,万分之五","15, 千分之零点五","因纳税义务人违反规定需在征收税款的同时加收滞纳金的,如果纳税义务人未在规定的( )天缴款期限内缴纳税款,海关另行按日加收自缴款期限届满之日起至缴清税款之日止滞纳税款( )的滞纳金",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],383465789,[63,64,65,66],"应纳税额=(实征关税税额+实征消费税税额)ⅹ增值税税率","应纳税额=(完税价格十实征消费税税额)ⅹ增值税税率","应纳税额=(完税价格十实征关税税额)ⅹ增值税税率","应纳税额=(完税价格十实征关税税额十实征消费税税额)ⅹ增值税税率","下列哪一条是正确的计征进口环节增值税的计算公式",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],383465790,[72,73,74,75],"711318.40人民币元","191508.80人民币元","280539.55人民币元","472048.35 人民币元","国内某一公司,从日本购进该国企业生产的广播级电视摄像机40台,其中有20台成交价格为CIF境内某口岸4,000美元\u002F台,其余20台成交价格为CIF境内某口岸5,200美元\u002F台,已知适用中国银行的外汇折算价为1美元=人民币6.8396元,计算应征进口关税.(原产国日本关税税率适用最惠国税率,经查关税税率为:完税价格低于5,000美元\u002F台的,关税税率为单一从价税35%;CIF境内某口岸5,000美元\u002F台以上的,关税税率为12,960元\u002F台从量税再加3%的从价关税)",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],383465791,[81,82,83,84],"外国政府、国际组织无偿赠送的物资","在海关放行前遭受损坏成者损失的货物","无商业价值的广告品和货样","出境运输工具装载的途中必需的燃料、物料和饮食用品","进出口下列哪种减免税货物,纳税义务人需要向海关办理减免税审批手续?( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],383465792,[90,91,92,93],"从量税 ,数量, 数量, 税率","从量税, 价格, 数量, 税率","从价税 ,数量, 价格, 税率","从价税 ,价格, 价格, 税率","除个别商品外,目前我国海关税收征管使用的主要为( )即以货物的( )为基础,确定纳税人需向海关缴纳的税款,确定税收的金额取决于( )和( )两项指标.上",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],383465793,[99,100,101,102],"15","30","60","90","暂时进出境货物计征税款的期限为( )个月"]