结构推理 The tariff rates for importers fall into two categories: general tariff rates and minimum tariff rates.The general tariff rates apply to the imports originating in the countries with which the People's Republic of China has not concluded trade treaties or agreements with reciprocal favourable tariff clauses therein;the minimum tariff rates apply to imports originating in the countries with the People's Republic of China has concluded trade treaties or agreements with reciprocal favourable tariff clauses therein.
【正确答案】进口税设普通税率和最低税率,对产自与中华人民共和国未订有关税互惠条款的贸易条约或协定的国家进口货物,按照普通税率征税;对产自与中华人民共和国订有关税互惠条款的贸易条约或者协定的国家的进口货物,按照最低税率征收。
【答案解析】