0 1. Please point out the following correct customs tasks:
A. Supervision and management B. Taxation C. Smuggling D. Compilation of customs statistics
02, according to the provisions of the customs law, the customs is generally located in:
A. Ports open to the outside world
C, where the customs business is concentrated D, where the trade market is concentrated
03, China's separate customs territory is:
A. Special Economic Zones B, Hong Kong Special Administrative Region C, Macao Special Administrative Region D, Taiwan Province, Pengzhou, Kinmen and Malaysia.
Please point out the following () correct statement.
A professional customs declaration enterprise is an economic entity with domestic legal personality.
B, professional customs declaration enterprises generally belong to limited liability companies.
C. professional customs declaration enterprises have the right to operate import and export.
D. Professional customs declaration enterprises have the right to declare.
05. Enterprises with foreign investment approved for establishment according to law shall go through the formalities of enterprise registration and filing with the local competent customs. Please choose from the following options () the documents that should be provided to the customs when registering for the record:
A, the foreign-invested enterprise approval certificate issued by the foreign trade and economic cooperation department C, the articles of association of the enterprise
B. Business license issued by the administrative department for industry and commerce D. Capital verification report
A declarant is a person who handles customs declaration matters on behalf of an enterprise. He should not only be responsible for the enterprise, but also cooperate with the customs to do a good job. He should bear the corresponding legal responsibility for his actions and consequences. According to the regulations, the following () are the obligations that customs declarers should perform in customs declaration activities.
I. Abide by relevant national laws, administrative regulations and relevant rules and regulations.
B, cooperate with the customs in the investigation of smuggling violations.
C, responsible for paying all taxes and fees, customs fines, customs declaration and cancellation of import and export goods within the specified time.
D, assist enterprises to keep all kinds of original customs declaration documents, receipts, correspondence and other information completely.
Please point out that according to the relevant customs regulations on customs declaration enterprises and customs declarers, the following () customs declaration behaviors do not meet the customs regulations on customs declaration qualifications and scope.
First, the self-care customs declaration unit represents other enterprises (units) in customs declaration.
B the self-care customs declaration unit entrusts a professional customs declaration enterprise to declare.
Professional customs declaration enterprises are entrusted by foreign-invested enterprises to declare customs.
Professional customs declaration enterprises are responsible for the customs declaration of import and export goods of their own enterprises.
08. If a professional customs declaration enterprise violates the customs law when handling customs declaration and tax payment, it shall be handled by the customs in accordance with the provisions of ().
A. People's Republic of China (PRC) Customs Law
B. Detailed Rules for the Implementation of Administrative Punishment in People's Republic of China (PRC) Customs Law
C. Regulations of People's Republic of China (PRC) on Import and Export Tariffs
Regulations of People's Republic of China (PRC) Municipality on the Administration of Professional Customs Declaration Enterprises
09. The following () departments and the General Administration of Customs decided to conduct joint annual inspection of foreign-invested enterprises from 1997.
A. Ministry of Foreign Trade and Economic Cooperation B, State Economic and Trade Commission C, Ministry of Finance D and State Administration for Industry and Commerce
10. Which of the following circumstances may lead to unqualified annual examination:
A. Irresponsible behaviors, such as customs declaration errors, often occur and persist despite repeated admonitions;
B. Not declared within 1 year from the date of obtaining the certificate of customs declarant;
C. Failing to participate in the annual review for more than 1 month without the consent of the customs;
(4) soliciting customs declaration business without the authorization of the enterprise;
1 1. The specific scope of customs declaration includes:
A. Customs declaration for inbound and outbound personnel B. Customs declaration for inbound and outbound means of transport
C. Entry and exit goods declaration form D. Entry and exit goods declaration form
12, () is the customs declaration undertaker, that is, the declarant.
A. Person in charge of inbound and outbound means of transport B. Consignee and consignor of import and export goods
C. Owners of inbound and outbound articles D. Agents of the above three persons
13. In the customs declaration activities, the related person who bears joint legal liability refers to ().
A, the consignee and consignor of import and export goods B, the customs declaration enterprise that indirectly represents the customs declaration.
C. Drivers who equip transit goods with means of transport D. Enterprises engaged in customs supervision and warehousing business
14. according to the provisions of the customs law of People's Republic of China (PRC), which of the following behaviors are not classified as smuggling crimes or punished according to smuggling crimes:
A. Transferring materials and articles for self-use to inbound and outbound means of transport without the permission of the customs, and paying customs duties.
(2) Transporting, purchasing or selling goods whose import and export are restricted by the state in inland seas and territorial waters, with a large amount and without legal proof.
C, without the approval of the authorities authorized by the State Council or the State Council, transporting goods and articles subject to customs duties into or out of the country from places where customs have never been established, and the amount is huge.
D the items to be declared, such as country of origin, country of consumption, country of trade, and mode of trade, are untrue.
15. The declarant is the person who handles customs declaration on behalf of the enterprise. He is not only responsible for the enterprise, but also conscientiously performs his duties and cooperates with the customs to do a good job. According to the regulations, which of the following obligations do customs declarers perform in customs declaration activities?
1. Abide by the relevant national laws, regulations and customs rules.
B, cooperate with the customs in the investigation of smuggling violations.
C, responsible for the import and export goods declaration and payment of all taxes, customs fines and cancellation procedures within the specified time.
D, assist enterprises to keep all kinds of original customs declaration documents, receipts, correspondence and other information completely.
16, choose the following statements about the time limit stipulated by customs regulations.
1. The consignee of imported goods shall declare to the customs within 14 days from the date of entry of the means of transport, and the consignor of export goods shall declare to the customs 24 hours before loading, unless otherwise authorized by the customs.
B after the customs has made a penalty decision on smuggling or violation of customs laws and regulations, the parties concerned may bring a lawsuit directly to the people's court within 30 days from the date when the penalty decision is served.
3. After the customs decides to detain the suspected infringing goods according to the application of the intellectual property right holder, the applicant shall submit the infringement dispute to the competent intellectual property department for handling or bring a lawsuit to the people's court within 30 days after the written notice is served.
D the customs shall, within 30 days from the date of receiving the inspection report of the inspection team, make a conclusion of the customs inspection and deliver it to the inspected.
17. The goods suspected of infringement detained by the customs may be confiscated by the customs after the intellectual property right holder requests which of the following departments to identify them as infringing goods.
A, customs b, intellectual property department c, administrative department for industry and commerce d, people's court.
18. according to the regulations of People's Republic of China (PRC) customs inspection, the customs may exercise the following functions and powers when conducting inspection:
1. Consult and destroy the audited account books, documents and other relevant materials.
B. Enter the production and business premises and goods storage premises of the audited entity to inspect the production and business activities and goods related to import and export activities.
C. Ask the legal representative, principal responsible personnel and other relevant personnel of the audited entity about import and export activities and problems.
Customs inspectors can inquire about the deposit accounts of the inspected in commercial banks or other financial institutions at any time.
19, please point out which of the following customs actions comply with the provisions of the Customs Inspection Regulations:
1. Under special circumstances, customs inspectors may conduct inspections without asking others or notifying the relevant auditees:
B, customs inspection, inspection personnel shall not be less than 2 people.
C customs officers who have a direct interest in the auditee shall withdraw.
D the scope of customs inspection includes all enterprises and units registered by the industrial and commercial departments.
20. Please choose the correct statement from the following regulations on the supervision of inbound and outbound articles:
1. Luggage and articles carried into and out of the country by individuals shall be limited to their own use and reasonable quantity, and shall be subject to customs supervision.
B. Individuals who carry more than a reasonable amount for their own use infringe the intellectual property rights protected by laws and administrative regulations of People's Republic of China (PRC) and China, which are regarded as infringing articles and shall be investigated and dealt with by the Customs according to law.
C. The customs shall be exempted from punishment if it voluntarily declares the articles prohibited from entering or leaving the country before the customs conducts a personal inspection.
D. Those who bring more than a reasonable amount of articles for their own use into or out of the country without truthfully reporting to the customs may be ordered to pay back the tax or return the relevant articles, and may also be fined less than the equivalent value of the articles.
2 1, "People's Republic of China (PRC) Criminal Law" and "People's Republic of China (PRC) Customs Law" have detailed provisions on the crime of smuggling and the punishment of smuggling. Please point out the correct part of the following statement:
Armed cover smuggling, regardless of the amount, constitutes smuggling crime.
B whoever resists anti-smuggling by violence or coercion shall be punished in accordance with the provisions of combined punishment for several crimes.
C, for many times of smuggling untreated, according to the cumulative tax evasion punishment of smuggled goods and articles.
Whoever prepares tools and manufacturing conditions for smuggling shall be exempted from punishment.
22. According to the definition of bonded goods in the Customs Law, the following options are not bonded goods:
I. Processing imported materials and finished products under the contract.
B, in order to ensure the smooth implementation of the processing contract, foreign investors provide special equipment to pay the labor service reimbursement price.
C. Imported packaging materials under processing with supplied materials
D, temporary import and export samples
23. The Detailed Rules for the Implementation of Administrative Punishment of People's Republic of China (PRC) Customs Law stipulates the measures taken by the customs to deal with smuggling and violation of customs supervision regulations. According to the relevant provisions of the Detailed Rules, which of the following acts will be fined below the value of the goods or articles:
1. Extracting, delivering or transferring goods under customs supervision or inbound and outbound articles that have not been released by the customs without customs permission.
(2) Transporting goods imported from a specific area with duty reduction or exemption to other parts of China without customs permission and paying customs duties.
C, engaged in bonded goods processing business, the relevant records are untrue or the quantity is insufficient to provide justifiable reasons.
D, in violation of the provisions of the national import and export administration law, import and export goods without a license, and can not obtain a license afterwards.
24. In the following acts, the acts that violate the customs supervision provisions in the Customs Law of People's Republic of China (PRC) are:
A. failing to transport the temporarily imported goods out of the country within the prescribed time limit.
B failing to notify the customs in advance of the arrival, stopping place or replacement time and place of inbound and outbound means of transport without special reasons.
C concealing that goods and articles restricted by the state enter or leave the country through places where customs are established.
D, engaged in bonded goods business, the relevant records are untrue or the quantity is insufficient to provide justifiable reasons.
25. According to the provisions of the Customs Law of People's Republic of China (PRC), the acts that belong to the crime of smuggling or are punished according to the crime of smuggling are:
A. Transferring materials and articles for self-use to inbound and outbound means of transport without the permission of the customs, and paying customs duties.
(2) Transporting, purchasing or selling goods whose import and export are restricted by the state in inland seas and territorial waters, with a large amount and without legal proof.
C, without the approval of the authorities authorized by the State Council or the State Council, transporting goods and articles subject to customs duties into or out of the country from places where customs have never been established, and the amount is huge.
D the items to be declared, such as country of origin, country of consumption, country of trade, and mode of trade, are untrue.
26. According to the Customs Law of People's Republic of China (PRC), the place to set up customs in People's Republic of China (PRC) is:
A. ports open to the outside world B. places where customs supervision business is concentrated C. borders D. coastal cities
27. In case of violation of customs regulations, the customs will give different degrees of punishment according to different situations. The following acts will be fined RMB 30,000:
A. Opening seals imposed by the customs on means of transport, warehouses or goods without authorization.
(2) Violating customs laws and regulations, resulting in the customs being unable to or interrupting the supervision of inbound and outbound means of transport, goods and articles.
Inbound and outbound vessels and vehicles carrying goods under customs supervision do not follow the route designated by the customs.
(4) storing goods under customs supervision outside the customs supervision area without the consent of the customs or without accepting customs supervision.
28. The following statement about the application of People's Republic of China (PRC) Import and Export Tariff is incorrect:
A unless otherwise stipulated by the state, the customs shall collect import and export duties or export duties in accordance with the Import and Export Tariff of People's Republic of China (PRC).
2. The customs shall collect import and export duties on overseas imported goods originating in China in accordance with the Import and Export Tariff of People's Republic of China (PRC).
C. The import tax rate of the Customs Import and Export Tariff of the People's Republic of China is set as ordinary tax rate and preferential tax rate. Imported goods originating in countries or regions that have not signed tariff reciprocal agreements with China shall be taxed at the ordinary tax rate under any circumstances.
D People's Republic of China (PRC)'s import and export tariff takes the price or value of the taxable object as the taxation standard.
29. According to the Detailed Rules for the Implementation of Administrative Punishment of People's Republic of China (PRC) Customs Law, if a violation of customs regulations does not constitute smuggling, it is a violation of customs regulations, then the following acts are violations of customs regulations:
A. A company processes its bonded materials externally.
B. A company sells bonded imported goods in China without authorization, involving 30,000 yuan in tax.
C a company imported100t bonded chemical raw materials, and after customs inspection, it was found that the whereabouts of 30 tons were unknown, so the company could not provide proper reasons.
D a foreign-funded enterprise in Xiamen special economic zone transfers its duty-free imported cars to another foreign-funded enterprise in the special economic zone without authorization.
30. In July 1987, the General Administration of Customs of the People's Republic of China issued the Detailed Rules for the Implementation of Administrative Punishment of People's Republic of China (PRC) Customs Law, and its scope of application is:
1. Smuggling does not constitute the crime of smuggling.
B, which constitutes the crime of smuggling but is exempted from prosecution or punishment according to law.
C. violation of customs regulations.
D, violence against anti-smuggling behavior
3 1. According to the Regulations of People's Republic of China (PRC) on Import and Export Tariffs, the consignor or agent of import and export goods is
Under which of the following circumstances, you can apply to the customs for tax refund in writing with the original tax receipt within one year from the date of tax payment?
A. Taxpayers have paid more taxes because of the wrong collection by the customs.
B. The import and export tariff rate or import and export duty-paid price will be lowered the next day after tax payment.
C, the customs approved the import of inspection-free goods, and found a shortage of goods after paying taxes, which was verified by the customs.
D if the goods for which export duties have been levied are not shipped for export after verification by the customs, the goods shall be returned to the customs.
32. According to the "Provisional Regulations on Consumption Tax in People's Republic of China (PRC)", which of the following imported goods are subject to consumption tax by quota method?
A, grain wine b, potato wine c, yellow wine d and beer
33. Please indicate which of the following options does not conform to the provisions of People's Republic of China (PRC) Customs Law on the time limit for declaration of export goods.
A. Declare the goods 24 hours before loading B. Declare the goods 24 hours before loading.
C, customs declaration within 24 hours after the goods arrive at the port D, customs declaration within 24 hours after the completion of loading.
34. The Regulations of People's Republic of China (PRC) on Customs Protection of Intellectual Property Rights stipulates that the scope of customs protection of intellectual property rights refers to intellectual property rights related to inbound and outbound goods and protected by laws and administrative regulations of China, including:
A, the exclusive right to use a trademark B, patent C, reputation D, copyright
35. A declarant is a person who handles customs declaration on behalf of an enterprise. He should not only be responsible for the enterprise, but also cooperate with the customs to do a good job. He should bear legal responsibility for his actions and consequences. According to the regulations, which of the following situations belongs to the obligation that customs declarers should perform in customs declaration activities?
I. Abide by the relevant national laws, regulations and rules.
B, cooperate with the customs in the investigation of smuggling violations.
C, responsible for handling all taxes, customs fines and cancellation procedures for declared import and export goods within the specified time.
D, assist enterprises to keep all kinds of original customs declaration documents, receipts, correspondence and other information completely.
36. According to the relevant provisions of the customs on customs declaration enterprises and customs declarers, please point out which of the following customs declaration behaviors do not meet the customs provisions on customs declaration qualification and scope:
First, the self-care customs declaration enterprise represents other enterprises (units) in customs declaration.
B. Self-care declaration entrusts the customs declaration enterprise to declare.
Professional customs declaration enterprises are entrusted by foreign-invested enterprises to declare customs.
D. Professional customs declaration enterprises declare import and export goods for their own enterprises 1 2 3.