题目内容

关于增值税说法有误的项是()。

A. 增值税是在生产、流转环节对法定增值额征收的一种流转税。调整增值税关系的法规主要是《中华人民共和国增值税暂行条例》
B. 我国增值税的征收对象范围包括销售货物、进口货物和提供加工、修理修配劳务
C. 应纳税额的计算公式：应纳税额＝当期销项税额－当期进项税额。因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣
D. 增值税的纳税日期限分别是1日、3日、5日、10日、15日或者一个月

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存在网下申购的流动性风险和收益风险。

A. 货币型理财产品
B. 债券型理财产品
C. 新股申购型理财产品
D. 结构性理财产品

受托的拆迁估价机构一般不能转让受托的估价业务。()

A. 正确
B. 错误

听力原文： The Titanic, with 2,300 passengers aboard, was on its first voyage from Southampton to New York. It was 11: 40 p.m. on April 14th 1912 and the sea was calm. Suddenly the look-out man saw the enormous iceberg. "Ice-berg ahead!" he shouted.
Immediately the ship turned, but not soon enough. The iceberg tore a 300-foot hole in the hull and water began to pour in. At first tile captain didn't worry because the ship was said to be" unsinkable". Then the ship began to lean. At 12:05 the captain gave the order "Uncover the lifeboats"!
The Wireless operator sent out an SOS signal. Six ships began to race towards the Titanic. But the two ships who were closest did not hear the desperate calls for help.
At two a. m. the captain gave the order "Abandon ship!" A few minutes later the Titanic began to slip beneath the surface. One by one the last passengers jumped into the sea. Then the stem rose up in the air and the Titanic sank quickly out of sight.
At dawn the next morning a rescue boat picked up 705 survivors from the lifeboats. Most of them were first and second-class passengers. All their children survived. Of the children who traveled third class, only a third survived.
Where was the destination of Titanic？

A. London.
B. Washington.
C. Southampton.
D. New York.

以下各项中对报关企业跨关区申请设立分支机构的正确表述是（）。

A. 设立分支机构的负责人应当具有3年以上从事对外贸易工作经验或报关工作经验
B. 报关员在一年之内无走私行为记录
C. 报关企业每申请一项跨关区分支机构注册登记许可，应当增加注册资本人民币100万元
D. 报关企业自取得海关核发的报关企业登记证书起满2年，才可以申请设立分支机构