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id="ycTitle"></span>構(gòu)成進(jìn)口設(shè)備原價的費用中，應(yīng)以到岸價為計算基數(shù)的有（　）</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-05-18 15:08</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　【多選題】</p> <p>　　構(gòu)成進(jìn)口設(shè)備原價的費用中，應(yīng)以到岸價為計算基數(shù)的有（?。?/p> <p>　　A.國際運費</p> <p>　　B.進(jìn)口環(huán)節(jié)增值稅</p> <p>　　C.銀行財務(wù)費</p> <p>　　D.外貿(mào)手續(xù)費</p> <p>　　E.進(jìn)口關(guān)稅</p> <div></div> <div id="a0lmosil" class="jx"> <div id="a0lmosil" class="jhan"><span id="a0lmosil" class="jhan-han">查看答案解析</span></div> <div id="a0lmosil" class="jtxt"> <p>　　【正確答案】 DE</p> <p>　　【答案解析】本題考查的是進(jìn)口設(shè)備原價的構(gòu)成及計算。選項A錯誤，國際運費計算基數(shù)是離岸價格FOB；選項B錯誤，進(jìn)口環(huán)節(jié)增值稅的計算基數(shù)是關(guān)稅完稅價格+關(guān)稅+消費稅；選項C錯誤，銀行財務(wù)費的計算基數(shù)是離岸價格FOB.參見教材P7.</p> </div> </div><div id="a0lmosil" class="editor" style="display: none;"><a href="http://www.accreditedmedicalassistantprograms.com/jiucuo/" target="_blank" class="jc-an fl">糾錯</a><span id="a0lmosil" class="fl">責(zé)任編輯：瑩</span></div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責(zé)任編輯：辛靜</div> </div>   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