问题 单项选择题

漏税,指纳税人并非故意未缴或者少缴税款的行为。对漏税者,税务机关应当令其限期照章补缴所漏税款;逾期未缴的,从漏税之日起,按日加收税款滞纳金。 根据上述定义,下列情况中属于漏税行为的是:( )

A.郭某开了一家烟酒批发店,税务部门规定对他的税款实行查账征收。当顾客不要求开发票时,他就不开发票;而当有大笔交易并且客户要求开发票时,他就将发票客户联撕下来,客户联与存根联分别填写,客户联上按实际数字填写,而存根联上则填写较小的数字

B.一歌星在某城市举行了一场个人演唱会,票房收入高达数十万元,根据演出协议,这位歌星拿到了票房收入的1/5,约15万元。第二天,该歌星又赴另一城市演出去了

C.刘某是一家小礼品店的老板,主要经营小礼品,税务管理部门核定他每月缴纳税款300元,他每个月都准时到税务局主动缴纳税款,但上个月由于家中出了事情,几乎没有营业,当然也就没有什么赢利,因此他就没有到税务局去缴纳税款

D.赵某是蛋鸡养殖厂的老板,最近由于鸡饲料紧缺,鸡饲料价格上涨很快,而物价局对鸡蛋的价格作了最高限价。由于购买饲料的价格又很高,他的利润很低。为此,赵某对税务征管员说,如果政府不取消限价,他就不缴纳税款

答案

参考答案:B

解析: A选项是偷税行为,C选项不属于漏税行为,D选项既没有漏税也没有偷税。所以只有选项B正确。

阅读理解

One of the things to be learnt in a foreign language is guessing all the time what kind of thing to come when listening to someone talking. People do this all the time in their own language, so it is necessary to do this in a foreign language, too. Here are some examples.

1.” What’s the matter?” “I went to a party last night, so I…”

2.”I feel so tired these days.” “I think you’d better…”

3.”Of course, she never stops talking. She is one of the most…”

You can see from the above three examples that the context helps a lot in understanding what is being talked about. So “guessing” is very important in understanding English, especially spoken English.

小题1:This passage tells us mainly about ________.

A.the importance of “guessing” in learning a foreign language.

B.how to guess what one is going to talk about.

C.Some examples of right guessing.

D.how important it is to guess all the time.小题2:From the context, we can see maybe the finished answer in EXAMPLE 1 is ________.

A.…so I didn’t have a good time.”

B.…so I went to bed very late.”

C.…so I felt unhappy.”

D.…so I got up very early.”小题3:Maybe the finished answer in EXAMPLE 2 is ________.

A.“I think you’d better have a good rest and take good care of yourself.”

B.“I think you’d better have something to drink.”

C.“I think you’d better get some help from your friends.”

D.“I think you’d better to be more careful.”小题4:From the passage we can infer that guessing is ________ in learning a foreign language.

A.the only way

B.more important in spoken English than in written English.

C.more important than any other way

D.more important in written English than in spoken English

单项选择题