问题 单项选择题

个体工商户赵某依法取得营业执照,经营水果摊位。一天晚上,税务人员张某对他进行税务检查,并当场出示了工作证,但赵某拒绝其检查。下列说法正确的是:

A.赵某行为违法,张某已经出示了工作证,有权对其进行检查

B.赵某行为违法,因为纳税人无权拒绝税务人员的税务检查

C.赵某行为合法,因为张某未出示有效的税务检查证件,

D.赵某行为合法,因为纳税人有权拒绝非工作时间的税务检查

答案

参考答案:C

解析:本题考查税务人员进行税务检查时的程序要求。《税收征收管理法》第59条规定,税务机关派出的人员进行税务检查时,应当出示税务检查证和税务检查通知书,并有责任为被检查人保守秘密;未出示税务检查证和税务检查通知书的,被检查人有权拒绝检查。因此,仅出示工作证无权进行税务检查。

填空题

Part 2


Questions 9-18


Read the following passage and answer questions 9-18.
1. Most young people enjoy some forms of physical activity. It may be walking, cycling or swimming, or in winter, skating or skiing. It may be a game of some kind football, golf, or tennis. It may be mountaineering.
2. Those who have a passion for climbing high difficult mountains are often looked upon with astonishment. Why are men and women willing to suffer cold and hardship, and to take risks on high mountains This astonishment is caused probably by the difference between mountaineers and other forms of activity to which men give their leisure.
3. Mountaineering is a sport and not a game. There are no man-made rules, as there are for such games as golf and football. There are, of course, rules of a different kind which would be dangerous to ignore, but it is this freedom from man-made rules that makes mountaineering attractive to many people. Those who climb mountains are free to use their own methods.
4. If we compare mountaineering with other more familiar sports, we might think that one big difference is that mountaineering is not a "team game". We should be mistaken in this. There are, it is true, no "matches" between "team" of climbers, but when climbers on rock face linked by a rope on which their lives may depend, there is obviously teamwork.
5. The mountain climber knows that he may have fight forces that are per and more powerful than man. He has to fight to against the forces of nature. His sport requires high mental and physical qualities. A mountain climber continues to improve in skill year after year. A skier is probably past his best by the age of thirty, and most international tennis champions are in their early twenties. But it is not unusual for a man of fifty or sixty to climb the highest mountains in the Alps. They may take more time than young man, but they probably climb with more skill and less waste of effort, and they certainly experience equal enjoyment.

Questions 9-13


·For questions 9-13. choose the best title for each paragraph from below.
·For each numberedparagraph (1-5), mark one letter (A-G) on the Answer Sheet..
·Do not mark any letter twice.
  • A. Mountaineering is different from golf and football.
  • B. Mountaineering is treated as a team sport.
  • C. The requirements needed for climbers.
  • D. Many young people enjoy some forms of physical activity.
  • E. A mountain climber’s skill is not limited by his age.
  • F. The reason why people enjoy climbing mountains.
  • G. Mountaineering is a sport rather than a gam

Paragraph 2: ______

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