问题 单项选择题

甲创办了销售电脑的个人独资企业。至2007年8月,该企业欠缴税款近8000元。根据《税收征收管理法》的规定,税务机关采取的下列哪一强制措施是合法的?

A.扣押甲已出售并交付给刘某、但刘某尚未付款的一幅字画

B.扣押甲一台价值4800元的电视机

C.查封甲唯一的一辆家用轿车

D.查封甲唯一的一套居住用房

答案

参考答案:C

解析:

《税收征收管理法》第40条规定,从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款,纳税担保人未按照规定的期限缴纳所担保的税款,由税务机关责令限期缴纳,逾期仍未缴纳的,经县以上税务局(分局)局长批准,税务机关可以采取下列强制执行措施:

(一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款;

(二)扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款。税务机关采取强制执行措施时,对前款所列纳税人、扣缴义务人、纳税担保人未缴纳的滞纳金同时强制执行。个人及其所扶养家属维持生活必需的住房和用品,不在强制执行措施的范围之内。

根据以上规定A项中涉及的字画已不归甲所有,所以不能查封。D项中的住房是被执行人个人及其所扶养家属维持生活必需的住房,不能被强制执行。

根据《税收征收管理法实施细则》第59条规定,税收征管法第三十八条、第四十条所称其他财产,包括纳税人的房地产、现金、有价证券等不动产和动产。机动车辆、金银饰品、古玩字画、豪华住宅或者一处以外的住房不属于税收征管法第三十八条、第四十条、第四十二条所称个人及其所扶养家属维持生活必需的住房和用品。

税务机关对单价5000元以下的其他生活用品,不采取税收保全措施和强制执行措施。所以B项中的电视机不能被扣押;而C项涉及的机动车是可以被扣押的对象。本题正确答案是C.

阅读理解

A chocolate printer that allows sweet lovers to create 3D desserts by themselves is to go on sale at a cost of 2,500 pounds.

The machine squirts (喷射) out chocolate and, via computer instructions, allows the user to build any shape they like out of the food. But makers Choc Edge have missed the Easter rush. Even so, they hope the printer will be snapped up by retailers (零售商) immediately they come to the market. Britain’s biggest chocolatiers Thornton’s have already said they are interested. Because of the high cost, however, few individuals are likely to buy one. But the devicecould one day allow people to design their own 3D objects after submitting their designs on a website. Dr Hao, founder of Choc Edge came up with a prototype (原型) last year and has only just perfected it so that it can now go on sale. “We’ve improved and simplified the machine, so now it is really easy to use,” he told the BBC. “You just need to melt some chocolate, fill a syringe (注射器) that is stored in the printer, and get creative printing of your chocolate.”     

3D printing is a technology where a three dimensional object is created by building up successive layers of material. The technology is already used in industry to produce plastic and metal products, but this is the first time the principles have been applied to chocolate. The research has presented many challenges. Chocolate is not an easy material to work with because it requires accurate heating and cooling cycles. Dr Hao said, “What makes this technology special is that users will be able to design and make their own products. From reproducing the shape of a child’s favourite toy to a friend’s face, the possibilities are endless. It could be developed to help consumers design many products from different materials, but we’ve started with chocolate as it is easily available, low cost and harmless.” “There is also no wastage as any spoilage (损坏物) can be eaten.” Dr Hao added, “Eventually we may see many mass-produced products replaced by unique designs created by the customer.”

EPSRC chief executive Professor Dave Delpy said, “This is a good example of how creative research can be applied to create new manufacturing and retail ideas. By combining developments in engineering with the commercial potential of the digital economy,We can see the new market prospect (前景)—creating new jobs and, in this case, the chocolate printer is called sweet business opportunities.”

小题1:Which is the advantage of the chocolate printer?

A.It is easilyavailable, low cost and harmless.

B.It mainly produces children’s favourite toys.

C.The user can build the shape they like via computer instructions.

D.The designs made by it are the same as many mass-produced products.小题2:What can we conclude from the passage?

A.The printer sold well during last Easter.

B.The technology of 3D printing promises a good future.

C.The printer was perfected and went on sale many years ago.

D.It’s the first time that the technology has been used in industry.小题3:Dave Delpy’s attitude towards the chocolate printer is __________.

A.doubtful

B.supportive

C.negative

D.critical小题4:We can conclude that this passage is a __________.

A.science fiction

B.book review

C.news report

D.travel guide

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