问题 单项选择题

下列行为不能构成逃税罪的是( )。

A.甲公司已经领取营业执照,却没有向税务机关申报
B.乙公司在账簿上多列支出、少列收入
C.丙公司未经税务主管机关批准擅自将正在使用的记账凭证处理
D.丁因不可抗力无法到税务机关进行纳税申报

答案

参考答案:D

解析:逃税罪的主观方面必须是出于故意,即行为人通过采取欺骗、隐瞒手段,达到逃避缴纳税款的目的。

完形填空

Section D

Directions: Read the passage carefully. Then answer the questions or complete the statements in the fewest possible words.

Imagine a world in which there was suddenly no emotion—a world in which human beings could feel no love or happiness, no terror or hate. Try to imagine the consequences of such a transformation. People might not be able to stay alive: knowing neither joy nor pleasure, neither anxiety nor fear, they would be as likely to repeat acts that hurt them as acts that were beneficial. They could not learn: they could not benefit from experience because this emotionless world would lack rewards and punishments. Society would soon disappear: people would be as likely to harm one another as to provide help and support. Human relationships would not exist: in a world without friends or enemies, there could be no marriage, affection among companions, or bonds among members of groups. Society’s economic functions would be destroyed: since earning $10 million would be no more pleasant than earning $10, there would be no motivation to work. In fact, there would be no motivation of any kind. For as we will see, motivation implies a capacity to enjoy certain activties.

In such a world, the chances that the human species would survive are next to zero, because emotions are the basic instrument of our survival and adaptation. Emotions structure the world for us in important ways. As individuals, we categorize objects on the basis of our emotions. True we consider the length, shape, size, or texture, but an object’s physical aspects are less important than what it has done or can do to us—hurt us, surprise us, anger us or make us joyful. We also use categorizations colored by emotions in our families, communities, and overall society. Out of our emotional experiences with objects and events comes a social feeling of agreement that certain things and actions are “good” and others are “bad”, and we apply these categories to every aspect of our social life—from what foods we eat and what clothes we wear to how we keep promises and which people our group will accept. In fact, society exploits our emotional reactions and attitudes, such as loyalty, morality, pride, shame, guilt, fear and greed, in order to maintain itself. It gives high rewards to individuals when performing important tasks.

81. According to the passage, the concept of right or wrong comes from ____________.

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82. Emotions are significant for man’s survival because ____________.

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83. What would an emotionless world lack?

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84. What is the result of the absence of emotion?

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单项选择题