问题 单项选择题

关于税收的征收和管理,下列说法正确的是( )。

A.税收的开征、停征以及减免税事项必须依照法律、行政法规执行,退税、补税事项可以由法律、行政法规和部门规章规定,地方法规不得涉及
B.并非所有纳税人和扣缴义务人都必须设置账簿,也可能采取税控装置等手段
C.纳税人、扣缴义务人有特殊困难的,经省级税务机关批准,可以延期缴纳税款,但最长不得超过3个月
D.纳税人超过应纳税额缴纳的税款,3年之后发现的,税务机关及时查实后应当立即退还并加算银行同期存款利息.

答案

参考答案:B

解析:[考点] 税收的征收和管理
A项:《税收征收管理法》第3条第1款规定:税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。税收是涉及国家财政收入的重大事项,关系到国计民生,原则上所有税收规定都应当由法律规定,但法律同时允许将某些事项的规定授权国务院制定行政法规。至于部门规章和地方规章,都绝对无权规定上述事项。
B项;该法第19条经过修订,取消了个体工商户可以不设置账簿的规定,但《税收征收管理法实施细则》第23条规定,生产、经营规模小又确无建账能力的纳税人……经县以上税务机关批准,可以按照税务机关的规定,建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。由此可见,账簿的设置也并非是必须的,法律就不同的情况作了缓冲性规定。故本项正确。
C项:《税收征收管理法》第31条第2款规定了税款延期缴纳的情况:纳税人因有特殊困难,不能按期缴纳税款的,经省、自治区、直辖市国家税务局、地方税务局批准,可以延期缴纳税款,但是最长不得超过3个月。这里需注意的是,只有纳税人才可以申请延期缴税,扣缴义务人则不得延期。
D项:《税收征收管理法》第5l条规定,纳税人超过应纳税额缴纳的税款,税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起3年内发现的,可以向税务机关要求退还多缴的税款并加算银行同期存款利息,税务机关及时杏实后应当立即退还……本项将3年内误作3年后,考生若读题不谨慎极易选错。

阅读理解

Many parents find that their children act very mean to their friends.They wonder what they can do about this behavior without squashing their spirit.Here is what parenting experts explain and suggest:

Pre-schoolers have no idea how others feel.They are in the process of understanding their own feelings and have not yet developed “emotional intelligence”.Children of this age also do things just because it can make them feel powerful when they are able to make others respond.

Here are some things you can do to reduce the mean talk:When the child’s in a good mood, look her in the eyes and lovingly tell her how you feel when she speaks in a mean way to another child.Have a look of disappointment on your face and role-play with her to show her the behavior you would like to see.Then, every time you see her demonstrating the “nice” interaction with others, stop what you’re doing, give her eye contact and make a big deal out of it.Young children need to know what good behavior looks like with regular encouragement.When you catch her being mean to a child, get down on your knees next to her, and, with your arm around her, face the child that is receiving her meanness, and apologize to the child for both of you, then walk away.As soon as the other child is away, let your daughter know how disappointed you are in her behavior and quickly let it go.

Parents should set up a consequence when this negative behavior occurs.You can give these other ideas a try first.If you’re not seeing any results after a few times, then go ahead and set up the consequence (such as not being able to play with that child).Avoid using “time out” because it doesn’t work.It gives the child too much power and too much attention.The most effective consequences are those that are directly tied to the behavior.If she is being mean to children, then the play session ends.And most importantly, set up this consequence in advance when the negative behavior is NOT occurring.

If you should catch her being a “bully” to another child, and she has somehow hurt him or her, immediately put all your attention on the victim, not her.Don’t scold or punish your daughter.Softly, gently, and immediately, nurture the hurt child and get your daughter to assist you in the nurturing.When things have calmed down, let her know face to face how disappointed you are in her behavior, not her as a child.

68.When a child talks mean to his friend, the best way to correct it is to ________.

A.tell him directly that it is a wrong doing             B.demonstrate what a good behavior is

C.make him apologize to his friend                         D.ask his friend not to play with him any more

69.The underlined phrase “make a big deal out of it” in paragraph 3 probably means ________.

A.show some disappointment                                  B.say a few words of praise

C.exchange gifts with the child                                D.present a surprised look

70.When dealing with a child’s mean action, you shouldn’t _______.

A.punish her in the presence of her friend            B.put on a disappointed look on your face

C.tell her that you are unhappy to see that          D.nurture the hurt child immediately

71.The passage is mainly about how to _______.

A.bring up children                                                       B.solve pre-school children’s problems

C.help children make friends                                     D.guide children when bad behaviors occur

单项选择题