2. 财经
  3. According to Regulations on Import and Export Tariff of the People’s Republic of China, the import tax ＆ import duty should be i

According to Regulations on Import and Export Tariff of the People’s Republic of China, the import tax ＆ import duty should be i

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问题 According to Regulations on Import and Export Tariff of the People’s Republic of China, the import tax ＆ import duty should be its normal ______ price with the duties deducted and examined, approved by the Customs.
选项 A、FCA
B、FOB
C、CIF
D、CFR
答案C
解析 《中华人民共和国进出口关税条例》第十条规定：“进口货物以海关审定的成交价格为基础的到岸价格作为完税价格。到岸价格包括货价，加上货物运抵中华人民共和国关境内输入地点起卸前的包装费、运费、保险费和其他劳务费等费用。”这个到岸价就是CIF价。
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