下列哪些情形属于走私行为：
A．运输、携带、邮寄国家禁止或者限制进出境货物、物品或者依法应当缴纳税款的货物、物品进出境的
B．未经海关许可并且未缴纳应纳税款、交验有关许可证件，擅自将保税货物、特定减免税货物以及其他海关监管货物、物品、进境的境外运输工具在境内销售的
C．伪造、变造、买卖海关单证
D．与走私人通谋为走私人提供贷款、资金、账号、发票、证明、海关单证
参考答案：A,B
解析：《海关法》第八十二条规定，违反《海关法》及有关法律、行政法规，逃避海关监管，偷逃应纳税款、逃避国家有关进出境的禁止性或者限制性管理，有下列情形之一的，是走私行为：(1)运输、携带、邮寄国家禁止或者限制进出境货物、物品或者依法应当缴纳税款的货物、物品进出境的； (2)未经海关许可并且未缴纳应纳税款、交验有关许可证件，擅自将保税货物、特定减免税货物以及其他海关监管货物、物品、进境的境外运输工具，在境内销售的；(3)有逃避海关监管，构成走私的其他行为的。
IQ（intelligence quotient智商）is a score that shows a person’s level of intelligence. People used to believe that some people are born with a high IQ and some aren’t. 32 , a study by scientist at University College London has challenged（挑战）this idea. According to an article last October on the Journal Nature, scientists are beginning to think that our IQ is not a constant（不变的）score. The scientists tested 33 healthy young people in 2004 between the ages of 12 and 16. Then they did tests again four years later, when the same people were between 16 and 20. Scientists found big changes in the IQ scores between 2008 and 2004. Some 33 and some fell 34 as many as 21 points. To test whether these scores were meaningful, the scientists compared them with results from brain scans（扫描）. They found that the IQ changes matched changes in the structure（结构）of the subjects’ brains. “A change in 20 points is a huge 35 ,” said Professor Cathy Price, who led the research. He said it could mean the difference between an average and a 36 person. The team has not found a clear cause for these changes. However, they say it is 37 that education plays a role in changing IQ. “Here we have shown that children’s 38 is likely to be still developing, ” says Price. “We have to be careful not to write off 39 performers at an early stage. In fact, their IQ may improve in a few more years. ”
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