问题 单项选择题

根据《中华人民共和国海关法》及《中华人民共和国进出口关税条例》的规定,纳税义务人应当在规定的时限内缴纳税款,逾期由海关征由滞纳金,这一规定的时限是( )。

A.海关填发税款缴纳证之日起7日内
B.海关填发税款缴纳证次日起7日内
C.海关填发税款缴纳证之日起15日内
D.海关填发税款缴纳证次日起15日内

答案

参考答案:C

解析: 根据《中华人民共和国进出口关税条例》第22条规定,进出口货物的收发货人或者他们的代理人,应当在海关填发税款缴纳证的之日起15日内(星期六、日和法定节假日除外),向指定银行缴纳税款。逾期缴纳的,除依法追缴外,由海关自到期的次日起至缴清税款日止,按日加收欠缴税款0.5‰的滞纳金。

写作题
完形填空
When I was a little girl, my father loved to play the game of “catch the ball” with me. I wasn’t good at it 21  he didn’t mind at all. He was always telling me to 22  my eyes on the ball; otherwise I would not be able to 23  it when he threw it to me.
As I got older, we didn’t play the game as 24  as before. If I had a   25  , I would go to my father and   26   his advice. He would try to make a joke and say, “Keep your eyes on the ball.” We would both laugh   27   that advice was not usually able to   28   the problem, but he would just try to make me   29  .
My father became   30   in 1995 when I was 23. There were not any more conversations, as he was   31   from a terrible disease. He couldn’t   32  ; he could only move his   33   without making a sound, which was sometimes   34   to understand. I seemed to be   35   good at reading his lips after a while, even better than the nurses that were   36   him.
During one of our last   37   I was telling him about a difficulty I was   38  . Once again, I could read his lips. “Keep your eyes on the ball,” he said. We both smiled. That was the last time I saw my father   39   he passed away.
Sometimes now, all those years later when I get into a   40   situation, I just tell myself, “Keep your eyes on the ball.”
小题1:
A.andB.but C.so D.or
小题2:
A.keep B.leave C.find D.hold
小题3:
A.watch B.feel C.move D.catch
小题4:
A.quickB.much C.manyD.little
小题5:
A.surprise B.wound C.dangerD.problem
小题6:
A.pay for B.send for C.look for D.ask for
小题7:
A.because B.unlessC.ifD.when
小题8:
A.settleB.produce C.drop D.realize
小题9:
A.worryB.smile C.studyD.talk
小题10:
A.adviceB.ill C.busy D.wealthy
小题11:
A.recoveringB.thinking C.suffering D.preventing
小题12:
A.eatB.seeC.speakD.jump
小题13:
A.lips B.face C.handsD.eyes
小题14:
A.interestingB.boring C.easyD.hard
小题15:
A.quite B.nearly C.hardlyD.still
小题16:
A.waiting forB.thinking aboutC.caring forD.worrying about
小题17:
A.impressionsB.experiencesC.games D.conversations
小题18:
A.looking throughB.going throughC.coming upD.getting along
小题19:
A.before B.afterC.until D.as
小题20:
A.shockingB.puzzlingC.frightening D.troubling