![[单项选择题] Regulations of Customs duties on Imports and Exports of the People" s Republic of China](http://www.mshxw.com/aiimages/29/803538.png "[单项选择题] Regulations of Customs duties on Imports and Exports of the People\" s Republic of China")
[单项选择题] Regulations of Customs duties on imports and Exports of the People" s Republic of China is one of the _______ basis of the collection of the Customs duty.
A．legal
B．financial
C．managerial
D．none of the above
正确答案：A
参考解析：[精析] 见《海关法》及《进出口关税条例》有关征税的有关规定。
