问题 单项选择题

根据《税收征收管理法》规定,经县以上税务局(分局) 局长批准,税务机关可以对符合税法规定情形的纳税人采取税收保全措施。下列各项中,属于税收保全措施的是 ( ) 。

A.责令纳税人暂时停业,限期缴纳应纳税款

B.书面通知纳税人开户银行从其存款中扣缴应纳税款

C.书面通知纳税人开户银行冻结纳税人的金额相当于应纳税款的存款

D.依法拍卖纳税人的价值相当于应纳税款的商品,以拍卖所得抵缴税款

答案

参考答案:C

解析: 税收保全措施包括:(1) 书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额相当于应纳税款的存款; (2) 扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。只有期限已满仍未缴纳税款的,才划扣或扣卖、变卖财产。符合要求的为C选项。

阅读理解

Nuclear power's danger to health, safety, and even life itself can be summed up in one word: radiation.

Nuclear radiation has a certain mystery about it, partly because it cannot be detected by human senses. It can't be seen or heard, or touched or tasted, even though it may be all around us. There are other things like that. For example, radio waves are all around us but we can't detect them, sense them, without a radio receiver. Similarly, we can't sense radioactivity without a radiation detector. But unlike common radio waves, nuclear radiation is not harmless to human beings and other living things.

At very high levels, radiation can kill an animal or human being immediately by killing masses of cells in vital organs. But even the lowest levels can do serious damage. There is no levels of radiation that is completely safe. If the radiation does not hit anything important, the damage may not be serious. This is the case when only a few cells are hit, and if they are killed immediately. Your body will replace the dead cells with healthy ones. But if the few cells are only damaged, and if they reproduce themselves, you may be in trouble. They can grow into cancer. Sometimes this does not show up for many years.

This is another reason for some of the mystery about nuclear radiation. Serious damage can be done without the victim being aware at the time that damage has occurred. A person can be irradiated(辐射)and feel fine, then die for cancer five, ten, or twenty years later as a result. Or a child can be born weak as a result of radiation absorbed by its grandparents.

Radiation can hurt us. We must know the truth.

小题1:Which of the following statements is true?

A.Nuclear radiation is just like common radio waves.

B.Nuclear radiation can cause cancer to human beings.

C.Nuclear radiation can be detected by human senses.

D.Nuclear radiation can be safe to human beings if its level is low.小题2:How can nuclear radiation kill an animal?

A.By damaging its heart.

B.By killing a few cells.

C.By hitting any place in its body.

D.By killing many cells in important organs.小题3:If a human being is hit by nuclear radiation, he may __________.

A.die of cancer after many years

B.die immediately

C.have a child who may be born weak

D.all of the above

单项选择题 A2型题