问题 多项选择题

注册税务师从代理业务应承担法律责任的情形有( )

A.不履行代理职责给纳税人、扣缴义务人造成的经济损失

B.超越代理权限使纳税、扣缴义务人违反税收法律法规

C.纳税人、扣缴义务人弄虚作假使代理事项违反税收法律法规

D.未经纳税人、扣缴义务人授权的代理行为

答案

参考答案:A,B,D

单项选择题
单项选择题

The increasingly high rates of juvenile delinquency are a great problem in modem society. More and more people are paying special attention to it.

When it comes to the reasons, here are two of them. Modem youth are more revolutionary and more independent than the elder generation. When this tendency goes to an extreme, problems arise. Some of the young want to throw away all the traditional principles and beliefs, most of which are very good for self-cultivation. They are reluctant to listen to the advice from elder generation. If they behave in the way, as they like, they might commit crimes without realizing it. Studies also show that juvenile-delinquency rates are twice as high for youngsters from single-parent homes as for those in traditional households. Children in single-parent families are taken less care of and thus have feelings of being neglected, discriminated and isolated. The lack of parental love makes them hostile and cynical towards the society.

There are several ways to prevent the youth from committing crimes. School education plays an important role to teach traditional beliefs. Books and programs should be in good quality. There should be more educational books and programs for young children to tell them how to distinguish the right from the wrong. Also, mutual understanding between parents and children is also very important. Parental supervision and guidance are a key factor of self-cultivation in lifetime. The two generations need to smooth away disagreement. Parents can spend much time staying with their children and patiently carry out the duty of family education.

And others are starting to pay attention to another problem in modern society that may underline all sorts of crimes, including juvenile delinquency, though it is believed that the development of information technology has made the world smaller. Modern people have greater tensions so that they have less time to communicate with each other. More and more people are living in urban areas, where life is in a quick rhythm. Due to fierce competition, which is the most important reason of all, city dwellers have to be working hard in order to keep up with the steps of city life. Everybody is busy all the time. Work pressures deprive them of a casual way of life. Moreover, living in apartments in different blocks, people are isolated from each other. It is not convenient for them to meet each other freely.

Which one of the following is NOT a correct statement about the modern youth()

A. They want to get rid of the traditional principles

B. They don’t want to listen to their elder generation

C. They often commit crimes without realizing it

D. They want to depend on themselves more than their parents