问题 多项选择题

利泽公司为一家一人有限责任公司,经税务机关发现有企图逃避纳税义务的行为,并有证据证明。税务机关在规定的纳税期之前,责令限期缴纳应纳税款。在此期限内,税务局又发现利泽公司有将其库存产品及银行存款私分,转移的迹象,即责成其提供纳税担保。但该公司股东已销声匿迹,不能提供担保。请回答下列问题:(1)此时税务机关对其采取税收保全措施;以下做法不当的是:( )

A.经县以上税务局局长批准后对利泽公司采取税收保全措施

B.税务机关书面通知利泽公司开户银行冻结利泽公司的金额相当于应纳税款的存款

C.税务机关扣押、查封利泽公司的价值相当于应纳税款的商品、货物或者其他财产

D.在以其他方法扣缴税款不足时查封公司股东住房,责令其家属迁出

答案

参考答案:D

解析: 根据《税收征收管理法》第38条的规定,个人及其所扶养家属维持生活必需的住房和用品,不在税收保全措施的范围之内。所以D选项的做法不当。

阅读理解

阅读理解

       John Carlin was a "jack-of-all-trades." He was an artist and writer. He taught himself five foreign

languages. He was a leader among the deaf.

       John Carlin was born in Philadelphia in 1813. His father was a poor shoemaker. His younger brother, Andrew, was also deaf. John and Andrew did not need to do things that other children of their ages had

to do, so they had much free time to walk around the city.

       John got many rich experiences when he was young. He showed his talent for drawing early in life.

He often drew pictures on the floor with chalk and when his mother saw what he had done, she would

quickly clean them with a mop(拖把).

       John went to work as a house painter when he was 12. His days were busy with work. However,

he taught himself foreign languages at night. When he was 20, he went to New York to learn drawing.

When he ran out of his money, he went to work again. But he would return to drawing whenever he

could afford to.

       John was the first person to receive an honorary degree(荣誉学位) from Gallaudet. He was one

who didn't let deafness stop him from doing what he wanted to.   He beat all difficulties and became a

successful American.

1. The underlined phrase "jack-of-all-trades" may mean "  " in Chinese.

A. 多面手

B. 生意经

C. 工作狂

D. 守财奴

2. John Carlin     when he was young.

A. worked hard at school

B. learned five foreign languages at school

C. didn't go to school

D. often walked about Philadelphia after school

3. John showed his talent for drawing    .

A. before 12 years old

B. at the age of 12

C. when he was 20

D. in his early thirties

4. John went to New York to learn drawing with money    .

A. donated by an organization

B. by selling his paintings

C. that his parents gave him

D. that he earned by himself

5. "Gallaudet" in the last paragraph is probably the name of    .

A. a college for the deaf

B. a man who donated money to John

C. a man who built a college for the deaf

D. a middle school built by a person named Gallaudet

填空题