进口货物时，与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用不计入完税价格。判断对错
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You can improve your reading speed if you __________.
A. find the topic sentences
B. find out the new words
C. keep reading fast
D. go to bed every day
E. keep a note of their reading speed
F. look at your watch every few minutes
以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。判断对错
In "Speed Reading" courses， teachers often asks students to __________.
A. find the topic sentences
B. find out the new words
C. keep reading fast
D. go to bed every day
E. keep a note of their reading speed
F. look at your watch every few minutes
适用出口税率的出口货物有暂定税率的，应当适用暂定税率。判断对错
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