问题 问答题 简答题

《税收征管法》修订的主要内容包括哪几方面?

答案

参考答案:

修订后的新《税收征管法》从6章62条增加到6章94条,条款增加了50%以上,调整幅度较大。修改的内容主要包括五个方面:

1、增加了加强征管、堵塞漏洞的税源管理措施;

2、进一步明确了税务机关执法主体的地位,强化了执法手段和措施;

3、增加了防范涉税违法行为的措施,加大了打击偷逃骗税的力度;

4、大量增加了保护纳税人合法权益和纳税人依法享有权利的内容和条款;

5、进一步规范税收机关的执法行为,明确了对税务机关和税务人员违法行为的法律责任。

填空题

Part of the debate about culture revolves around issues of perspective and ownership. Within a nation such (1) the United States—a nation whose cultural heritage includes elements from every corner of the world (2) are a great many perspectives coexisting and intertwining in the cultural fabriC.When we all ask (3) as individuals, "what belongs to me, to my culture " we are rewarded with a spectacular variety of (4) ; in this way, different perspectives and ownership of different cultural traditions enriches everyone. But when we ask " (5) belongs to us, to our culture " we ask a much harder question. Do the people of the (6) States, or of any culturally complex human society, necessarily share common cultural elements If so, who gets (7) decide what those elements are
This debate is a crucial one in many cultures throughout the world (8) . In the US, the debate promises to impact the way we educate our children—that is, (9) manner and shape in which culture reproduces itself—and the way we write our laws. In (10) countries, equally crucial issues are at stake.
For many people, what is at stake is the character (11) US national identity. Hirsch argues that this identity needs to become less culturally fragmented; others, like Walker, (12) that the national character gets its strength from cultural diversity, from the freedom (at home and in (13) ) to celebrate, honor, and reproduce different cultural traditions. Those who take this latter view follow the reasoning (14) Shweder, arguing that we need to accept that there are multiple valid cultural perspectives and that two (15) perspectives can both be valid even though they might contradict one another.
Recognize that the position you (16) in this debate about culture—whatever position you take—is a political one with implications (17) what we should value, what we should praise, what we should accept, what we should teach. When (18) reflect on this debate, when you contribute your own voice to the discussion, try to be (19) of the implications that follow from your position. When you listen to the voices of others, try to (20) with awareness, deciding for yourself what is at stake and how their positions relate to your own.

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