问题 问答题

简述纳税人违反纳税申报规定的法律责任。

答案

参考答案:

解析:(1)纳税人未按照规定的期限办理纳税申报的,由税务机关责令限期改正,可以处以 2000元以下的罚款;情节严重的,可以处以2000元以上10000元以下的罚款。 (2)纳税人不进行纳税申报的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款50%以上5倍以下的罚款。 (3)纳税人、扣缴义务人编造虚假计税依据的,由税务机关责令限期改正,并处5万元以下的罚款。

填空题
单项选择题

Government officials reported three new cases of mad cow, bringing the total so far this year to 99. Last year, France recorded just 31 cases of the mad cow disease. The rising numbers are in part (1) a new testing program that focuses on cows that are most (2) . That program has (3) 39 cases. But still 60 new cases were identified in the usual way, (4) were found in 1999. Many scientists (5) that this year, five years after safety precautions were (6) , the number of cases would be (7) .

The rise in cases has (8) some scientists to question whether the disease can be transmitted in ways not yet understood. Scientists are still (9) the disease, first recognized in cows in 1986.

It appears that it is not caused by a bacteria, virus or fungus, but (10) infectious particles called prion, perhaps (11) a virus or other agent. The disease kills cells in the brain, (12) it spongy and full of holes.

France has taken more steps to (13) safety than most European countries, (14) refusing to take English beef (15) the European Union. But some scientists believe that France has not been (16) in imposing the ban on feed that (17) animal pans.

Some French officials hope that the sudden interest in mad cow disease will mean that French consumers will become educated about it, thereby recognizing that French beef is actually (18) controlled. Every cow is given a passport at birth, and extensive information about its parentage and (19) it was raised must be (20) to any slaughterhouse. When a diseased animal is found, the entire herd is destroyed.

6()

A. put to place

B. put a place

C. put in place

D. put in the place