问题 多项选择题

根据税收征收管理法律制度规定,税务机关有权核定纳税人应纳税额的情形有()。

A.纳税人擅自销毁账簿的

B.发生纳税义务,未按照规定的期限办理纳税申报,经税务机关责令限期申报,逾期仍不申报的

C.依照法律、行政法规的规定可以不设置账簿的

D.依照法律、法规的规定应当设置账簿但未设置的

答案

参考答案:A, B, C, D

解析:根据《税收征收管理法》第35条规定,选项A、B、C、D都属于税务机关有权核定纳税人应纳税额的情形。此外,还包括:拒不提供纳税资料的;虽设置账簿,但账目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查账的;纳税人申报的计税依据明显偏低,又无正当理由的。

单项选择题
阅读理解

阅读理解。

     When Babbage was working at Cambridge, a new idea occurred to him. He wanted to construct a

calculating machine to work out the solutions (解法) to maths problems not only with correctness but

also with a speed beyond the power of any human mind. His machine could solve problems involving

(涉及) long rows of figures in one continuous operation (运算).

     In 1822 Babbage exhibited his invention and won a prize from the government. After that, he

immediately started to work on a larger machine designed to solve more difficult problems. Although he

received some money left by his father, the money was not enough to support his design. He wrote to

the government about his plan and was given £2500 to start with, a sum worth much more in those days

than it is now.

     Babbage continued his work in London for four years. Then his health broke down, and he had to take

a long holiday abroad. When he returned to London in 1828, he was at the end of his resources. Many bills

remained unpaid. His chief assistant and co-workers quarreled with him and left with many expensive tools.

For one year no work was done. During this period, Babbage, whose mind was always active, suddenly

thought of a completely new idea for the machine. He rushed to meet the government officials to explain his

new idea. But this time, they were unwilling to help him. For eight years, they refused to say whether they

wanted the machine or not, and their final answer was "No." 

     From 1828 to 1839, Babbage held the position of professor at Cambridge very successfully. But his

greatest work was the unfinished calculating machine which stood covered in dust in his house. It was the

beginning of the modern computer.

1. The machine Babbage designed would solve difficult maths problems ______.

A. in one operation with few mistakes

B. in more than one operation without any mistakes

C. in more than one operation with slight mistakes

D. in one operation without any mistakes

2. Babbage failed to continue his research work in 1828 mainly because _______.

A. he was in poor health

B. he almost ran out of money

C. his co-workers argued with him

D. he spent all his money on his bills

3. Babage explained his new idea to the government officials, expecting that _______.

A. they would agree to his plan

B. they would pay for his new idea

C. they would support him with money

D. they would exhibit his new design

4. From the passage, we can infer that _______.

A. Babbage failed to be a famous scientist at Cambridge

B. Babbage always had new ideas but gave them up easily

C. Babbage always needed support from the government officials

D. Babbage was the first designer of the modern computer