问题 单项选择题

某纳税义务人或扣缴义务人未按规定的期限缴纳或解缴税款,纳税担保人未按规定的期限缴纳所担保的税款,税务机关责令限期缴纳,逾期未缴纳的,税务机关可依法采取( )。

A.税收保全措施

B.强制执行措施

C.解缴国库措施

D.处以罚金措施

答案

参考答案:B

解析:强制执行是在纳税义务人或扣缴义务人未按规定的期限缴纳或者解缴税款,纳税担保人未按照规定的期限缴纳所担保的税款,由税务机关责令限期缴纳,逾期仍未缴纳的情况下采用。强制执行措施分两种:①书面通知其开户银行或其他金融机构从其存款中扣缴税款。②扣押、查封、拍卖其价值相当于应纳税款的商品、货物或者其他财产,以拍卖所得抵缴税款。

完形填空

I do a lot of management training each year for the Circle K Company. Among the topic we ___1___ in our classes is the ___2___ of quality employees.

What has ___3___ you to stay long enough to become a manager?” I asked.

After a while a new manager ___4___ the question and said slowly, “It was a baseball ___5___.”

Cynthia said that she ___6___ to take a Circle K clerk job as an interim(临时的) job ___7___ she looked for something else. On her second day behind the counter, she received a ___8___ from her nine-year-old son, Jessie. He needed a baseball glove for Little League. She ___9___ that as a single woman, ___10___ was tight, and her first ___11___ would have to go for paying bills.

When Cynthia arrived for work the ___12___ morning, Patricia, the store manager, handed her a box. “I overheard you ___13___ to your son yesterday,” she said, “and I know that it is ___14___ to explain things to kids. This is a baseball glove for Jessie. I know you have to pay bills before you can buy gloves. You know we can’t ___15___ good people like you as ___16___ as we would like to, ___17___ we do care, and I want you to know how ___18___ you are to us!”

The thoughtfulness, empathy(同情) and love of the store manager ___19___ that people remember more how much an employer ___20___ than how much he pays.

1. A. discuss   B. write   C. learn   D. find

2. A. managing      B. selling C. keeping      D. seeking

3. A. made      B. ordered      C. forced D. caused

4. A. made      B. took    C. raised  D. replied

5. A. pole       B. glove  C. hole    D. match

6. A. ought     B. liked   C. had     D. used

7. A. when      B. because      C. while  D. though

8. A. letter      B. call     C. notice D. announcement

9. A. turned out      B. pointed out C. explained   D. complained

10. A. work    B. food   C. money       D. clothing

11. A. bill       B. check  C. day     D. visit

12. A. last       B. first    C. next    D. past

13. A. lying    B. talking       C. crying D. murmuring

14. A. good    B. easy    C. hard    D. necessary

15. A. thank    B. use     C. employ      D. pay

16. A. many    B. early   C. soon   D. much

17. A. nor       B. but     C. and     D. however

18. A. kind     B. terrible       C. much  D. important

19. A. shows   B. insists C. realizes      D. recognizes

问答题 简答题