报关员考试辅导讲义第五章

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1、罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇

2、葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄

3、肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇

4、莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁

5、螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈

6、芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿

7、螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀蝿腿蒅蕿袁羂蒁薈肃芇莇薇螃肀芃薆袅芆薁薆羈聿蒇薅肀芄莃蚄螀肇艿蚃袂节膅蚂羄肅薄蚁螄莁蒀蚀袆膃莆蚀罿荿节虿肁膂薀蚈螁羅蒆螇袃膀莂螆羅羃芈螅蚅膈芄螅袇羁薃螄罿芇葿螃肂聿莅螂螁芅芁螁袄肈薀袀羆芃蒆衿肈肆莂衿螈节莈蒅羀膄芄蒄肃莀薂蒃螂膃蒈蒂袅莈莄蒂羇膁芀薁聿羄蕿薀