下列关于“税收法律责任的不转嫁性”的相关表述中，不正确的有( )。
A．税务代理关系的建立并不改变纳税人、扣缴义务人对其本身所固有的税收法律责任
B．税务代理关系的建立可以转移纳税人、扣缴义务人对其本身所固有的税收法律责任
C．在代理活动中产生的税收法律责任，因纳税人、扣缴义务人的原因，其承担者应为纳税人或扣缴义务人；不能因建立了代理关系即转移征纳关系
D．在代理活动中产生的税收法律责任，因代理人的原因其承担者应为代理人，即可转移纳税人、扣缴义务人的相关法律责任
参考答案：B,C,D
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| In the depths of my memory, many things I did with my father still live. These things have come to represent, in fact, what I call __1__ and love. I don't remember my father ever getting into a swimming pool. But he did __2__ the water. Any kind of __3__ ride seemed to give him pleasure. __4__ he loved to fish; sometimes he took me along. But I never really liked being on the water, the way my father __5__. I liked being at the water, moving through it, __6__ it all around me. I was not a strong __7__, or one who learned to swim early, for I had my __8__. But I loved being in the swimming pool close to my father's office and __9__ those summer days with my father, who __10__ come by on a break. I needed him to see what I could do. My father would stand there in his suit, the __11__ person not in swimsuit. After swimming, I would go __12__ his office and sit on the wooden chair in front of his big desk, where he let me __13__ anything I found in his top desk drawer. Sometimes, if I was left alone at his desk __14__ he worked in the lab, an assistant or a student might come in and tell me perhaps I shouldn't be playing with his __15__. But my father always __16__ and said easily, "Oh, no, it's __17__." Sometimes he handed me coins and told me to get __18__ an ice cream... A poet once said, "We look at life once, in childhood; the rest is __19__." And I think it is not only what we "look at once, in childhood" that determines our memories, __20__the person who, in that childhood, looks at us. | |||
| ( )1. A. desire ( )2. A. avoid ( )3. A. boat ( )4. A. But ( )5. A. expected ( )6. A. having ( )7. A. swimmer ( )8. A. hopes ( )9. A. spending ( )10. A. should ( )11. A. next ( )12. A. away from ( )13. A. put up ( )14. A. the moment ( )15. A. fishing net ( )16. A. stood up ( )17. A. fine ( )18. A. the student ( )19. A. memory ( )20. A. as | B. joy B. refuse B. bus B. Then B. desired B. leaving B. rider B. faiths B. saving B. would B. only B. out of B. break down B. the first time B. office things B. set out B. strange B. the assistant B. wealth B. but | C. anger C. praise C. train C. And C. wished C. making C. walker C. fights C. wasting C. had to C. other C. by C. play with C. while C. wooden chair C. showed up C. terrible C. myself C. experience C. or | D. worry D. love D. bike D. Still D. did D. getting D. runner D. fears D. ruining D. ought to D. last D. inside D. work out D. before D. lab equipment D. turned out D. funny D. himself D. practice D. and |