问题 问答题

2006年7月29日,大华公司会计人员在做账时发现该月由于自己的失误,多向国税局缴纳了增值税69000元,当即与国税局联系要求退还,并要求国税局支付这期间的利息,但遭到了国税局的拒绝,国税局相关办事人员回复说,多缴税款可抵缴下月税款,利息不可能支付。
试问:该国税局的做法是否正确说明理由。

答案

参考答案:该国税局的做法不正确,《税收征收管理法》第五十一条规定,纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时查实后应当立即退还;涉及从国库中退库的,依照法律、行政法规有关国库管理的规定退还。大华公司超过应纳税额缴纳的税款是在结算缴纳税款之日起三年内发现的,可以向税务机关要求退还多缴税款并加算银行利息,税务机关应及时查实并立即退还。

单项选择题

Passage Three

In addition to urge to conform which we generate ourselves, there is the external pressure of the various formal and informal groups we belong to, the pressure to back their ideas and attitudes and to imitate their actions. Thus our urge to conform receives continuing, even daily reinforcement. To be sure, the intensity of the reinforcement, like the strength of the urge and the ability and inclination to withstand it, differs widely among individuals. Yet some pressure is present for everyone. And in one way or another, to some extent, everyone yields to it.

It is possible that a new member of a temperance group might object the group’s rigid insistence that all drinking of alcoholic beverages is wrong. He might even speak out, reminding them that occasional, moderate drinking is not harmful, that even the Bible speaks approvingly of it. But the group may quickly let him know that such ideas are unwelcome in their presence. Every time he forgets this, he will be made to feel uncomfortable. In time, if he values their companionship he will avoid expressing that point of view. He may even keep himself from thinking.

This kind of pressure, whether spoken or unspoken, can be generated by any group, regardless of how liberal or conservative, formal or casual it may be. Friday night poker clubs, churches, political parties, committees, fraternities, unions. The teenage gang that steals automobile accessories may seem to have no taboos. But let one uneasy member remark that he is beginning to feel guilty about his crimes and their wrath will descend on him.

Similarly, in high school and college, the crowd a student travels with has certain (usually unstate D) expectations for its members. If they drink or smoke, they will often make the member who does not do so feel that he doesn’t fully belong. If a member does not share their views on sex, drugs, studying, cheating, or any other subject of importance to them, they will communicate their displeasure. The way they communicate, of course, may be more or less direct. They may tell him he’d better conform "or else". They may launch a teasing campaign against him. Or they may be even less obvious and leave him out of their activities for a few days until he asks what is wrong or decides for himself and resolves to behave more like them.

The urge to conform on occasion conflicts with the tendency to resist change. If the group we are in advocates an idea or action that is new and strange to us, we can be torn between seeking their acceptance and maintaining the security of familiar ideas and behavior. In such cases, the way we tuna will depend on which tendency is per in us or which value we are more committed to. More often, —however, the two tendencies do not conflict but reinforce each other. For we tend to associate with those whose attitudes and actions are similar to our own.

The writer most probably discusses () in the previous part of the text.

A.advantages that conformity brings us

B.internal urge we have to conform with others

C.the definition of conformity

D.the necessity of conformity

选择题