多选题

某电器商品海关进口税征收办法，起征点为500元，超出部分按以下2级计算： ...

Question

某电器商品海关进口税征收办法，起征点为500元，超出部分按以下2级计算：
1 、超过0至150， 税率3% 。
2、 超过150元以上 ，税率10% 。
商品进口税=(商品总额-500)*税率
程序输出：编写一个函数，实现输入商品的总额，返回该商品的进口税。下面创建函数语句正确的是：（      ）

A. CREATE FUNCTION goods
( @total AS money)
RETURNS money AS
BEGIN
declare @income money
declare @tax money
select @income=@total-500
if @income<=0 set @tax=0
else begin
if(0<@income and @income<=150)
select @tax=@income*0.03
if(@income>150)
select @tax=@income*0.1
end
return @tax
END

B. CREATE FUNCTION goods
( @total AS money)
RETURNS money AS
BEGIN
declare @income money
declare @tax money
set @income=@total-500
if @income<=0 set @tax=0
else begin
if(0<@income and @income<=150)
set @tax=@income*0.03
if(@income>150)
set @tax=@income*0.1
end
return @tax
END

C. CREATE FUNCTION goods
( @total AS money)
RETURNS money AS
BEGIN
declare @income money
declare @tax money
select @income=@total-500
begin
if(0<@income and @income<=150)
select @tax=@income*0.03
if(@income>150)
select @tax=@income*0.1
end
return @tax
END

D. CREATE FUNCTION goods
( @total AS money)
RETURNS money AS
BEGIN
declare @income money
declare @tax money
set @income=@total-500
if @income<=0 set @tax=0
else begin
if(0<@income<=150)
set @tax=@income*0.03
if(@income>150)
set @tax=@income*0.1
end
return @tax
END