问题 单项选择题

某基层税务所2001年8月15日在实施税务检查中发现,辖区内大众饭店(系私营企业)自2001年5月10日办理工商营业执照以来,一直没有办理税务登记证,也没有申报纳税。根据检查情况,该饭店应缴未缴纳税款1500元,税务所于8月18日作出如下处理决定:
(1)责令大众饭店于8月20日前申报办理税务登记并处以500元罚款。
(2)补缴税款、加收滞金,并处2000元罚款。对于上述处理决定,下列说法中正确的是_______。

A.税务所的处理决定是错误的,因为只能对未办理税务登记行为进行罚款,不能再对欠缴税款行为进行罚款
B.税务所的处理决定并不违反一事不二罚原则
C.税务所的处理决定是错误的,因为对未办理税务登记的行为不应进行罚款处罚
D.税务所的处理决定是错误的,因为对欠缴税款的罚款最多不应超过2000元

答案

参考答案:B

解析: 本题考核一事不二罚原则和税务行政处罚的规定。大众饭店实施了两个违法行为,一是未进行税务登记;二是未申报纳税。税务局对两个违法行为可以分别予以罚款处罚。对纳税人偷税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。

阅读理解

 The Great Fire of London started in the very early hours of 2 September 1666. In four days it destroyed more than three-quarters of the old city, where most of the houses were wooden and close together. One hundred thousand people became homeless, but only a few lost their lives.

The fire started on Sunday morning in the house of the King's baker(面包师) in Pudding Lane. The baker, with his wife and family, was able to get out through a window in the roof. A strong wind blew the fire from the bakery (面包房) into a small hotel next door. Then it spread quickly into Thames Street. That was the beginning.

By eight o'clock three hundred houses were on fire. On Monday nearly a kilometer of the city was burning along the River Thames. Tuesday was the worst day. The fire destroyed many well-known buildings, old St Paul's and the Guildhall along them.

Samuel Peyps, the famous writer, wrote about the fire. People threw their things into the river. Many poor people stayed in their houses until the last moment. Birds fell out of the air because of the heat.

The fire stopped only when the King finally ordered people to destroy hundreds of buildings in the path of the fire. With nothing left to burn, the fire became weak and finally died out.

After the fire, Christopher Wren, the architect (建筑师), wanted a city with wider streets and fine new houses of stone, In fact, the streets are still narrow, but he did build more than fifty churches, among them the new St Paul's.

The fire caused great pain and loss, but after it London was a better place: a city for the future and not just of the past.

小题1:It seems that the writer of the text was most sorry for the fact that______.

A.some people lost their lives

B.the birds in the sky were killed by the fire

C.many famous buildings were destroyed

D.the King's bakery was burned down小题2: Why did the writer cite (引用) Samuel Pepys?

A.Because Pepys was among those putting out the fire.

B.Because Pepys also wrote about the fire.

C.To show that poor people suffered most.

D.To give the reader a clearer picture of the fire.小题3: How was the fire put out according to the text?

A.The King and his soldiers came to help.

B.All the wooden houses in the city were destroyed.

C.People managed to get enough water from the river.

D.Houses standing in the direction of the fire were pulled down.小题4: Which of the following were reasons for the rapid spread of the big fire?______.

(a) There was a strong wind.                         (b) The streets were very narrow. 

(c) Many houses were made of wood.           (d) There was not enough water in the city.     

(e) people did not discover the fire earlier.

A. (a), (b)      B. (a), (b), (C)     C. (a), (b), (d)       D. (b), (c) (e)

单项选择题