问题 单项选择题

向某自有卡车一辆,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。进行纳税申报时又因特殊困难,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。请回答下列问题:

税务机关发现向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,按日加收的滞纳金数额为:

A.2元

B.3元

C.5元

D.10元

答案

参考答案:C

解析:[考点] 滞纳金 《税收征收管理法》第32条规定:“纳税人未按照规定期限缴纳税款的,扣缴义务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,按日加收滞纳税款万分之五的滞纳金。”由此可见,本题的正确选项是C项。

问答题
填空题


In the following passage, there are 20 blanks representing the words that are missing from the context. You are to put back in each of the blanks the missing word. The time for this section is 20 minutes.
Where do you really come from And how did you get (1) where you live today DNA studies suggest that all humans today (2) from a group of African ancestors who—about 60,000 years ago— (3) a remarkable journey.
The Genographic Project is seeking to chart new (4) about the migratory history of the human species by (5) sophisticated laboratory and computer analysis of DNA contributed by hundreds of (6) of people from around the world. In this unprecedented and real-time (7) effort, the Genographic Project is closing the gaps of what science (8) today about mankind’s ancient migration stories.
The Genographic Project is a five-year (9) partnership led by National Geographic Explorer-in-Residence Dr. Spencer Wells. Dr. (10) and a team of renowned international scientists and IBM researchers, are (11) cutting-edge genetic and computational technologies to analyze historical patterns in DNA (12) participants around the world to better understand our human genetic roots. (13) three components of the project are: to gather field research data (14) collaboration with indigenous and traditional peoples around the world; to invite (15) general public to join the project by purchasing a Genographic Project Public Participation Kit; (16) to use proceeds from Genographic Public Participation Kit sales to further (17) research and the Genographic Legacy Fund which in (18) supports indigenous conservation and revitalization projects. The Project is anonymous, non-medical, (19) , non-profit and non-commercial and all results will be placed in the (20) domain following scientific peer publication.