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单选题

某公司2010年5月7日经批准进口一套特定免税设备用于研发项目,2012 年10月27日经海关批准,该公司将设备出售,取得销售收入240万元,该设备进口时经海关审定的完税价格为320万元,已提折旧60万元。2012年10月该公司应补缴关税( )万元。(关税税率为10%,海关规定的监管年限为5年)

发布日期:2021-03-13

某公司2010年5月7日经批准进口一套特定免税设备用于研发项目,2012 年10月27日经海关批准,...
A

16.00

B

16.53

C

24.00

D

26.00

试题解析

特定免税

特定免税是是根据政治、经济情况发生变化和贯彻税收政策的需要,对个别、特殊的情况专案规定的免税条款。

一套

一套,拼音yī tào,英文a number set of,是指一组统一设计的物品。

中文名
一套
词性
修饰词
外文名
a number set of
词义
多义词

批准

批准,读音为pī zhǔn,汉语词语,意思是上级对下级的意见、建议或请求表示同意。

中文名
批准
注音
ㄆㄧ ㄓㄨㄣˇ
拼音
pī zhǔn
释义
上级对下级的意见、建议或请求表示同意

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此试题出现在

初级经济师

初级财政税收专业知识与实务

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