纳税人交纳税款后，以假报出口的方法，骗取所缴税款的，按照( _爱下问搜题

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问题单项选择题

纳税人交纳税款后，以假报出口的方法，骗取所缴税款的，按照( )规定定罪处罚。

A．偷税罪

B．骗取出口退税罪

C．抗税罪

D．逃避追缴欠税罪

答案

参考答案：A

解析：按照《刑法》第201条及《最高人民法院关于审理偷税抗税刑事案件具体应用法律若干问题的解释》的规定，行为人实施下列行为，为偷税；伪造、变造、隐匿、擅自销毁账簿、记账凭证，包括伪造、变造、隐匿、擅自销毁用于记账的发票等原始凭证；在账簿上多列支出或者少列、不列收入：经税务机关通知申报而拒不申报；进行虚假的纳税申报；缴纳税款后，以假报出口或者其它欺骗手段，骗取缴纳的税款。

判断题

被辞退人员，自批准之月起停发工资。 ( )

完形填空

阅读下面短文，从短文后各题所给的四个选项（A、B、C和D）中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。
I was successful at my job . I worked very hard , but it ___21___ me and my family a fabulous (极好的) lifestyle . I’d worked for the same company for twenty years and had worked my way up to department director. ___22___, one afternoon last May, I was called to the office, and it was __23__ explained to me that they were letting me go. I just sat there __24__ they talked on and all I could think was, “I’ve ___25___.” I’d been so well respected ; ___26___ I was of no value.
For six weeks, I was in a very __27__ place. I wandered around my house like a zombie (僵尸).I could __28__ things needed doing, but would not do anything . My beliefs in looking forward and seeing the positive(积极的) in everything ___29___ me .
Then, in late June, my youngest son’s football team made the city cup final. The year before, he’d been very sad when I __30___ the same final, so he was ___31___ when I told him I’d go. Not only did they win, but the look on his face as he saw me ___32___ him on was unbelievable. From then in , I spent the summer enjoying my sons and their passions (激情) . I attended match after match and performances of my elder son’s band —I ___33___ went to another city to watch him play. These moments were so ___34___. My life had been so much devoted to __35__ for so long , and I felt __36__ that my sons were happy to welcome me into their world.
___37___ , being unemployed gave me back a sense of purpose — I was someone’s mum! I felt a sense of being ___38____ again. Now I feel more positive about my professional ___39___ and I’m getting on better with my family than I ever have. Losing my job made me realize just how __40__ it is to achieve real balance in life.

C．immediately

A．disappointed

D．performances

C．Disagreeably

D．Unexpectedly

C．relationship

B．interesting