In accordance with the provisions of the customs legal regime, the following tax rates applicable to imports and exports are correctly expressed (...)。
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Answer:
Parsing:
Option b: rented imported goods paid in instalments shall be taxed at the tax rate in effect on the date of the original import of the goods; option c: taxed at the tax rate in effect on the date of the original import of the goods, whether in instalments or at a time when the tax has been paid on the goods that have been authorized to be imported at a reduced rate; option d: taxed at the tax rate in effect on the date of receipt of the smuggled imported goods。
The following is the correct formulation of the applicable tax rates for imports and exports under the provisions of the customs legal regime (...). It's a reference answer and an analysis. It is recommended that you answer the questions and then look at the answers
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