问题 多项选择题

甲企业2008年6月成立,截止2008年底尚欠税款50万元没有支付,在税务人员李正和张帆多次催缴的情况,仍未支付,甚至将李正打伤,则甲企业及相关责任人可能面对的处罚有( )。

A.由税务机关追缴其拒缴的税款、滞纳金

B.税务机关处以拒缴税款1倍以上5倍以下的罚款

C.税务机关处以拒缴税款50%以上5倍以下的罚款

D.处以3年以上10年以下的有期徒刑,并处拒缴税款1倍以上5倍以下的罚金

E.处以3年以下有期徒刑或者拘役,并处拒缴税款1倍以上5倍以下的罚金

答案

参考答案:A,B,D

解析: 抗税是指纳税人、扣缴义务人以暴力、威胁方法拒绝缴纳税款的行为。依照《征管法》及《刑法》有关条款的规定:“情节轻微,未构成犯罪的,由税务机关追缴其拒缴的税款、滞纳金,并处以拒缴税款一倍以上五倍以下的罚款。构成犯罪的处以3年以下有期徒刑或者拘役,并处拒缴税款1倍以上5倍以下罚金;情节严重的处以3年以上7年以下有期徒刑,并处拒缴税款1倍以上5倍以下的罚金。以暴力方法抗税,致人重伤或者死亡的,按伤害罪、杀人罪从重处罚,并处罚金。”

阅读理解

Can dolphins talk? Maybe they can’t talk with words, but they talk with sounds. They show their feelings with sounds.

Dolphins travel in a group. We call a group of fish a “school”. They don’t study, but they travel together.

Dolphins are mammals(哺乳动物), not fish, but they swim together in a school. Dolphins talk to the other dolphins in the school. They give information. They tell when they are happy or sad or afraid. They say“welcome”when a dolphin comes back to the school. They talk when they play.

They make a few sounds above water. They make many more sounds under water. People can’t hear these sounds because they are very, very high. Scientists make tapes of the sounds and study them.

Sometimes people catch a dolphin for a large aquarium.(An aquarium is a zoo for fish.) People can watch the dolphins in a show. Dolphins don’t like to be away from their school in an aquarium. They are sad and lonely.

There are many stories about dolphins. They help people. Sometimes they save somebody’s life. Dolphin meat is good, but people don’t like to kill them. They say that dolphins bring good luck. Many people believe this.

小题1:A school of dolphins means_____.

A.a zoo for dolphins

B.a show by dolphins

C.a group of dolphins

D.a library of dolphins小题2: A dolphin feels _____in an aquarium.

A.afraid

B.happy with people watching them

C.lucky

D.sad and lonely小题3:Which sentence is true?

A.Dolphins talk with words.

B.Dolphins always bring good luck.

C.Dolphins make more sounds above water.

D.Dolphins can’t breathe(呼吸) under the water.小题4:People can’t hear the dolphins’ sounds because they are         .

A.low

B.high

C.soft

D.quiet小题5:From the passage we know_____.

A.Dolphins travel together.

B.Dolphins talk with words when they play.

C.Dolphins like to live in aquariums.

D.All people want to catch dolphins and eat them.

单项选择题