问题 单项选择题

下列说法不正确的是:

A.纳税义务人的法定代表人在出境前,应当结清应纳税款、滞纳金或者提供担保,否则税务机关有权通知出境管理机关阻止其出境

B.税收优先于纳税义务人的债权人的债权

C.纳税义务人分立,分立前未结清税款的,分立后的纳税人对未履行的纳税义务承担连带责任

D.税收优先于罚款

答案

参考答案:B

解析:见《税收征收管理法》第44条、第45条、第48条。税收优先于无担保的债权,有担保的债权优先于税收,所以B选项的说法不正确。

选择题
完形填空

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。(请把答案抄写在答题区)

Although many Chinese students say that their knowledge of English grammar is good, most would admit that their spoken English is poor. Whenever I speak to a Chinese student, they always say, “My spoken English is poor.”   1   I would like to suggest that there may be some reasons for their problems with spoken English.

First, they fail to find suitable words to express themselves due to a limited vocabulary.  2   However, you can speak with a limited vocabulary, if you choose a positive attitude. Others will follow you as long as you use the words that you know.

3   Sometimes they make mistakes when they are speaking because they are shy and nervous. Yet students should remember that their goal should be FLUENCY NOT ACCURACY. Your aim in writing is to be accurate following the rules for grammar and using the right words and spelling them correctly. However, in speaking your aim is fluency. You want to get your message across, to talk to someone in English, as quickly and as well as you can, even though sometimes you may use a wrong word or tense, but it doesn't matter.    4  

The third reason is that not enough attention is paid to listening. You have one mouth but two ears! All that hearing is necessary for you to start speaking.

Fourth, most Chinese students are reactive rather than proactive language learners. Instead of actively seeking out opportunities to improve their spoken English, they passively wait for speaking opportunities to come to them and wonder why their English always remains poor.    5  

A.The person you are speaking to will understand you and make allowances for any mistakes he hears.

B.They may try to avoid making similar mistakes next time.

C.Obviously the better answer is to expand their vocabulary.

D.If you have this proactive outlook, then you will see English opportunities wherever you go.E. However, their spoken English does not have to remain “poor”!

F. Second, they are afraid of making mistakes.

G. The second reason lies in the reluctance of using what has just been learned.