问题 多项选择题

某个体工商户拖欠个人所得税税款2万元,经数次催缴仍未交纳。主管税务机关对其采取的下列措施哪些是错误的( )

A.书面通知银行从其个人储蓄存款中扣缴税款

B.扣押其价值相当于2万元的货物,以拍卖所得抵缴税款

C.注销其税务登记

D.申请人民法院强制执行

答案

参考答案:A,B

解析:本题涉及个人所得税法规定的法律责任。见《税收征收管理法》第68条条纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款,经税务机关责令限期缴纳,逾期仍未缴纳的,税务机关除依照本法第40条的规定采取强制执行措施追缴其不缴或者少缴的税款外,可以处不缴或者少缴的税款50%以上5倍以下的罚款。第41条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款,纳税担保人未按照规定的期限缴纳所担保的税款,由税务机关责令限期缴纳,逾期仍未缴纳的,经县以上税务局(分局)局长批准,税务机关可以采取下列强制执行措施:(一)书面通知其开户银行或者其他金融机构从其存款中扣缴税款;(二)扣押、查封、依法拍卖或者变卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款。税务机关采取强制执行措施时,对前款所列纳税人、扣缴义务人、纳税担保人未缴纳的滞纳金同时强制执行。个人及其所扶养家属维持生活必需的住房和用品,不在强制执行措施的范围之内。

阅读理解
阅读短文,然后从Ⅱ栏中选择恰当的选项完成Ⅰ栏各题目。
       Mr. White worked in London. He was a famous scientist. He was interested in nothing except his
work. He forgot everything else when he was working. One afternoon he received a telephone call: his
only son had been knocked down by a car in Paris. The young man's leg was seriously hurt and he had
to be taken to hospital. Mrs. White was worried and asked her husband to go there with her to see him
at once. The scientist was busy with his work, so he made quite a few excuses, but it only made her
angry. Finally he agreed to leave for Paris with her. Their flight number was BA 347. They arrived at
the hospital in the evening. A friend of their son's asked, "When did you start your journey, Mr. White?"
"At half past five," answered Mr. White.   
        "Today or yesterday?"   
        "What's the date today?"   
        "July 3."   
        "Oh, I remember," said Mr. White, "We started out this afternoon."   
        "How did you come here, by air or by sea?" "I don't know," answered Mr. White."You'd better ask
my wife. She always arranges (安排) these things."
                                  Ⅰ
( )1. A famous scientist called Mr. White ______.   
( )2. Mr. White received a telephone call ______.
(     )3. Mrs. White was worried about her son and ______.   
(     )4. Mr. White was busy with his work ______.  
(     )5. Finally Mr. White agreed to leave London and ______.



                      Ⅱ
A. and made quite a few excuses of why
    he could not go   
B. asked her husband to go to Paris with
    her   
C. go to Paris with his wife   
D. telling him his son had been knocked
    down by a car          
E. was only interested in his work
选择题