问题 单项选择题

根据《中华人民共和国税收征收管理法实施细则》的有关规定,税务代理人违反税收法律、行政法规,造成纳税人未缴或者少缴税款的,应( )。

A.由税务代理人补缴应纳税款、滞纳金、罚款

B.由纳税人补缴应纳税款,由税务代理人补缴相关的税收滞纳金、罚款

C.除由纳税人缴纳或者补缴应纳税款、滞纳金外,对税务代理人处2000元以下的罚款

D.除由纳税人缴纳或者补缴应纳税款、滞纳金外,对税务代理人处纳税人未缴或者少缴税款50%以上3倍以下的罚款

答案

参考答案:D

单项选择题 案例分析题

Questions 26 to 30 are based on the following passage.

Exercise is one of the few factors with a positive role in long-term maintenance of body weight. Unfortunately, that message has not gotten through to the average American, who would rather try switching to “light” beer and low-calorie bread than increase physical exertion. The Centers for Disease Control, for example, found that fewer than one-fourth of overweight adults who were trying to shed pounds said they were combining exercise with their diet.

In rejecting exercise, some people may be discouraged too much by caloric-expenditure charts: for example, one would have to briskly walk three miles just to work off the 275 calories in one delicious Danish pastry (小甜饼). Even exercise professionals concede half a point here. “Exercise by itself is a very tough way to lose weight,” says York Onnen, program director of the President’s Council on Physical Fitness and Sports.

Still, exercise’s supporting role in weight reduction is vital. A study at the Boston University Medical Center of overweight police officers and other public employees confirmed that those who dieted without exercise regained almost all their old weight, while those who worked exercise into their daily routine maintained their new weight.

If you have been sedentary (极少活动的) and decide to start walking one mile a day, the added exercise could burn an extra 100 calories daily. In a year’s time, assuming no increase in food intake, you could lose ten pounds. By increasing the distance of your walks gradually and making other dietary adjustments, you may lose even more weight.

What is said about the average American in the passage? ()

A.They tend to exaggerate the healthful effect of “light” beer.

B.They usually ignore the effect of exercise on losing weight.

C.They prefer “light” beer and low-calorie bread to other drinks and food.

D.They know the factors that play a positive role in keeping down body weight.

单项选择题