采用倒扣价格方法估定进口货物关税完税价格时，下列各项应当予以扣除的有（）。 -题库考试答案搜索网

采用倒扣价格方法估定进口货物关税完税价格时，下列各项应当予以扣除的有（）。

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2021-07-17 21:02

A、进口关税
B、<p><span>该货物的同种类货物在境内第一销售环节销售时通常的利润和一般费用</span></p>
C、<p><span>货物运抵境内输入地点起卸后的运费</span></p>
D、<p><span>境外生产该货物所使用的原材料价值</span></p>

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正确答案

ABC

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第七章关税法和船舶吨税法

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