问题 单项选择题

张某自有卡车一辆,拟从事运输业务。在向当地工商行政管理机关申请并取得营业执照后,因故不能按期办理纳税申报而延期申报。进行纳税申报后因特殊困难,不能按期缴纳税款。经批准延期缴纳税款后,在延迟的期限内仍未缴纳税款。请回答下面问题:

税务机关发现张某在批准的延期内仍未按规定期限缴纳税款的,致使滞纳税款1万元。税务机关除责令其缴纳欠缴税款以外,从其滞纳税款之日起,按日加收滞纳金:( )。

A.2元

B.3元

C.5元

D.10元

答案

参考答案:C

解析:[考点] 欠缴税款的责任
根据《税收征收管理法》第32条的规定:“纳税人未按照规定期限缴纳税款的,扣缴义和人未按照规定期限解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税税款5万分之五的滞纳金。”由此可见,本题的正确选项是C项。

解答题
阅读理解

The Rolls Royce logo(标志)consisting of the two Rs clearly stands for Rolls and Royce, the two founders of this manufacturing company.In 1884 Frederick Henry Royce started an electrical and mechanical business. He made his first car, a “Royce”, in his Manchester factory in 1904.

He was introduced to Charles Stewart Rolls in a Manchester hotel on May 4 that year, and the pair agreed a deal where Royce would manufacture cars, to be sold by Rolls. A clause(条款) was added to the contract, saying the cars would be called “Rolls Royce”.

The current Toyota logo consists of three ovals: the two perpendicular(成直角的)ovals represent a relationship of trust between the customer and Toyota. These ovals combine to symbolize the letter “T” for Toyota. The space in the background implies a global expansion of Toyota’s technology and unlimited potential for the future.

The Hyundai Motor Company (HMC) is a South Korean company manufacturing automobiles. Their automobiles are available in many countries around the globe. In 2003 it was South Korea’s largest car maker and the world’s seventh largest car maker. The Hyundai logo appears to be an H (symbolizing Hyundai). The oval shape indicates the company’s global expansion and the ‘H’ is symbolic of two people (especially the company and customer) shaking hands.

The Mercedes-Benz logo represents one of the most famous brands in the world. The Benz logo is a three-pointed star that represents its domination of the land, the sea, and the air. The famous three-pointed star was designed by Gottlieb Daimler to show the ability of his motors for land, air and sea usage. It was first seen on a Daimler in 1909, and was combined with the Benz laurel wreath in 1926 to symbolize the union of the two firms. Mercedes-Benz is one of the world’s oldest automobile manufacturers.

小题1: Which company’s logo is a symbol of two people shaking hands?

A.Rolls Royce’s

B.Toyota’s

C.Hyundai’s

D.Mercedes-Benzs.小题2:According to the text, _______.

A.Rolls Royce was founded in 1884.

B.Toyota is having difficulty expanding its technology

C.Hyundai has the same long history as Mercedes-Benz

D.Mercedes-Benz originally produced motors小题3: Which company’s logo stands for both the manufacturer and the seller?

A.Rolls Royce’s

B.Toyota’s

C.Hyundai’s

D.Mercedes-Benz’s小题4:We can learn from the text that_____.

A.the ovals in the logos have the same meaning

B.Hyundai is SouthKorea’sseventh largest car maker

C.the three-pointed star of the Mercedes-Benz logo was first seen in 1926

D.the Mercedes-Benz logo is a symbol of the combination of two companies