问题 多项选择题

在家家福超市离纳税期限还有l个月时,税务机关发现其有逃避纳税的行为。于是税务机关责令家家福超市在15天内,缴纳应缴税款;但在此限期内又发现家家福超市有明显转移其应纳税收人的迹象,税务机关便责成家家福超市提供纳税担保。家家福超市不能提供。依据《税收征收管理法》的规定,在此情况下,税务机关经市税务局局长批准,可以对该纳税人采取下列哪些措施?()

A.书面通知该纳税人开户银行冻结纳税人的金额相当于应纳税款的存款

B.书面通知该纳税人开户银行扣缴该纳税人的金额相当二于应纳税款的存款

C.扣押、查封、拍卖该纳税人的价值相当于应纳税款的商品

D.扣押、查封该纳税人的价值相当于应纳税款的商品

答案

参考答案:A, D

解析:

《税收征收管理法》第38条规定:“税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责令限期缴纳应纳税款;在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的,税务机关可以责成纳税人提供纳税担保。如果纳税人不能提供纳税担保经县以上税务局(分局)局长批准,税务机关可以采取下列税收保全措施:

(一)书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额相当于应纳税款的存款;

(二)扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。纳税人在前款规定的限期内缴纳税款的,税务机关必须立即解除税收保全措施;限期期满仍未缴纳税款的,经县以上税务局(分局)局长批准,税务机关可以书面通知纳税人开户银行或者其他金融机构从其冻结的存款中扣缴税款,或者依法拍卖或者变卖所扣押、查封的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款。个人及其所扶养家属维持生活必需的住房和用品,不在税收保全措施的范围之内。”本题A、D项为正确答案。

阅读理解

Most teenagers feel sad or afraid when their parents fight. They might think their parents don’t love each other any more.

In fact, it is normal for parents to disagree and argue sometimes. They might disagree about important thing like jobs and family decisions. They might even disagree about little thing that don’t seem important at all – like what’s for dinner. Maybe sometimes parents feel so strongly about their differences that it may lead to arguments. However, these arguments are often over quickly. Parents may say sorry and make up , and the family returns to normal

As a family member, you should find out what it really means when your parents fight. When your parents get angry with each other, they might say things they don’t really mean. If your parents are fighting, don’t worry too much about it. Try to find a good way to solve it.

If your parent’s fighting really bothers you, you might find it hard to sleep or got to school. If this happens, try talking to your parents. They may not even realize it until you tell them how their fighting has influenced you. You can also tell other relatives, a teacher or a close friend.

Just remember that no family is perfect and arguments are common in every family.

小题1:What does it mean when parents fight?

A.  They aren’t happy with their family.

B.  They don’t love each other any more.

C.  They disagree with each other about something.

小题2:The underlined part “make up” in paragraph 2 means “      ” in Chinese.

A.  弥补              B.  组成               C.  和解

小题3:The underlined word “it” refers to “     ”.

A.  your parents’ fighting.        B.  your parents’ life      C.  your parents’ difference

小题4:What should we do when our parents’ fighting bothers us?

A.  Talk to them.    B.  Shout at them.       C.  Say something nice to them.

小题5:What can we learn from the passage?

A.  Parents’ fighting often lasts a long time.

B.  Parents might fight over small things.

C.  Teenagers should never argue with their parents.

填空题