问题 单项选择题

纳税人未按照规定的期限办理纳税申报和报送纳税资料的,或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的,由税务机关责令限期改正,可以处( )的罚款;情节严重的,可以处( )的罚款。

A.2000元以下,2000元到10000元

B.2000元以下,2000元到20000元

C.5000元以下,5000元到20000元

D.3000元以下,3000元到50000元

答案

参考答案:A

解析: 本题直接考查《税收征收管理办法》第62条规定。

单项选择题
阅读理解

TheUnitedStateshasaround475,000schoolbuses.Eachdaytheycarrymorethan25million children,halfofalltheschoolchildreninthecountry.

Thesebuses,onaverage,use4litersofdiesel(柴油)fueltotravellessthan16kilometers. When theschoolyearbeganlastfall,dieselaveraged55centsaliternationally.Thepricenearlydoubledby theendofschool inJune.

BobRileyisthespokesmanfortheAmericanSchoolBusCouncil.Hesaysfuelpricesnegotiated(商议) for schools arenot lower thanothers have to pay. Asaresult,schoolsarelookingfor waystoreducetransportationcosts.Busroutesarebeing redrawnor,insomecases,canceled.Someareas arebuyingbusesthatuse naturalgas orother alternativefuels.

Otherstepsincludefewerfieldtrips andlesstravel bysports teams.Someschool districtsmayend any busservicenotrequiredby law.

Studiesshowthatschoolbusesarethesafestform oftransportationtoandfrom school.

The AmericanSchoolBus Councilsayscutsinbus serviceare badfor childrenandpossiblythe environment.Itsaysremovingbusesfromtheroadwillmeananincreaseinothervehiclestransporting students. Spokesman Bob Riley saysanotherconcern is thatreducing  busservicemightreduce attendance.

It couldalso getmorechildren to walkor bicycle to school.That wouldsurely makepeople happy attheNationalCenterforSafeRoutestoSchool.Morekidswalkingorbikingsafelytoschoolisthe aimofa3-year-oldfederal program,partofaninternationalmovement.Thegoalis toincreasephysical activity and reduce air pollution.

小题1:Inthesecondparagraph,theauthorwantsto provethat   .

A.toomany schoolchildren takebuses every day

B.thecost offuelhasincreased

C.theschoolbusesconsumemorefuelthanaverage

D.the school busesusuallygoon long routes小题2:Inthe thirdparagraph,what doesBobRiley mean'?

A.Thefuel pricesforschool busesneed to be negotiated again.

B.High fuelprices are also affecting the efficiency of their services.

C.The fuelprices for school are much higher thanothers pay.

D.TheAmericanSchool BusCouncilshould workforstudents’benefit.小题3:Whatistheadvantage ofreducingschoolbusserviceaccordingto thepassage?

A.Morefuelwillbesaved.

B.Studentscangotoschool inasaferway.

C.Studentscanexercisebywalkingorriding toschool.

D.Trafficjams willbereducedduringrushhour.小题4:Whatisthesixth paragraphmainly about?

A.Bob Riley's concern about the resultsof reducing school buses.

B.Theconvenience brought by school buses.

C.Thebad effectsofreducingschool buses.

D.Thestudiesabout students'choicescarried out by theAmericanSchool BusCouncil.