[单选题]加工贸易进口料件及其制成品需征税或内销补税的,海关按照一般进口货物,审定完税价格。内销的进料加工进口料件或其制成品,海关审定的完税价格是()。
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2023-11-01 15:07:02|
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[单选题]加工贸易进口料件及其制成品需征税或内销补税的,海关按照一般进口货物,审定完税价格。内销的进料加工进口料件或其制成品,海关审定的完税价格是()。
A.以料件申报进口时的价格估定
B.以料件原进口时的价格估定
C.以料件申报内销时的价格估定
D.以制成品申报内销时的价格估定
A.以料件申报进口时的价格估定
B.以料件原进口时的价格估定
C.以料件申报内销时的价格估定
D.以制成品申报内销时的价格估定
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