问题 单项选择题

下面对纳税人和扣缴义务人应承担的法律表述不正确的是( )。

A.纳税人抗税,除由税务机关追缴其拒缴的税款、滞纳金外,依法追究刑事责任。情节轻微,未构成犯罪的,由税务机关追缴其拒缴的税款、滞纳金,并处拒缴税款1倍以上5倍以下的罚款

B.纳税人抗税构成犯罪的,处3年以下有期徒刑或者拘役,并处拒缴税款1倍以上5倍以下罚金;情节严重的,处3年以上7年以下有期徒刑并处拒缴税款1倍以上5倍以下罚金

C.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,税务机关除依法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税款3倍以下的罚款

D.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四十条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税款50%以上5倍以下的罚款

答案

参考答案:C

选择题
阅读理解

What is TOVIAZ?

TOVIAZ is a medicine used in adults to treat the symptoms of a condition called overactive bladder(膀胱).

Who is TOVIAZ for?

Adults 18 years older with symptoms of overactive bladder.

Don’t take TOVIAZ if you:

★ Your stomach empties slowly.

★ Have eye problems.

★ Are allergic to any ingredients of TOVIAZ.

Possible side effects of TOVIAZ

★ Dry mouth.

★ Constipation

★ Dry eyes.

★ Trouble empting the bladder

These aren’t all possible side effects of TOVIAZ. For a complete list, ask your doctor.

How to take TOVIAZ:

★ Your doctor may give you the lower 4mg dose of TOVIAZ if you have severe kidney problem.

★ Take TOVIAZ with liquid and swallow the tablet whole. Do not chew, divide or crush the tablet.

★ You can take TOVIAZ with or without food.

★ If you miss a dose of TOVIAZ, start taking it again the next day.

Things you should keep in mind when taking TOVIAZ:

★ Decreased sweating and severe heat illness can occur when medicines such as TOVIAZ are used in hot environments.

★ Drinking alcohol while taking TOVIAZ may cause increased sleepiness.

小题1:

What is the main purpose of the passage?

A.To show the importance of taking proper medicine.

B.To present a report on a scientific research.

C.To give information about a kind of medicine.

D.To teach patients ways of recovery from illness.小题2:

The main function of TOVIAZ is to treat__________.

A.kidney problem

B.stomach problem

C.dry mouth or eyes

D.overactive bladder小题3:

What can be inferred from the passage?

A.There are only four possible side effects of TOVIAZ.

B.It’s suggested that TOVIAZ be used for adults 18 years older.

C.Don’t take TOVIAZ if you are allergic to its ingredient.

D.You may feel excited while eating TOVIAZ with alcohol.小题4:

Which of the statements about taking TOVIAZ is TRUE?

A.If you miss a dose of, do take it right away on the same day.

B.It’s OK to take it with food or without food.

C.Chew the tablet well before you swallow it.

D.Use TOVIAZ in hot environment to cure heat illness.