问题 多项选择题

按照税务行政处罚权力清单,对一些税务违法行为,税务机关责令其限期改正,可以处2000元以下的罚款;情节严重的,处2000元以上10000元以下的罚款,针对的违法行为有()。

A.税务机关依照税收征管法的规定到车站、码头、机场、邮政企业及其分支机构检查纳税人有关情况时,有关单位拒绝的

B.纳税人、扣缴义务人的开户行在接到税务机关的书面通知后帮助纳税人、扣缴义务人转移存款,造成税款流失的

C.纳税人仅使用英文记账的

D.纳税人未按照规定将财务、会计制度或者财务、会计处理办法和会计核算软件报送税务机关备查的

答案

参考答案:C, D

解析:选项A,税务机关责令其改正,可以处1万元以下的罚款;情节严重的,处1万元以上5万元以下的罚款。选项B,税务机关处10万元以上50万元以下的罚款,对直接负责的主管人员和其他直接责任人员处1000元以上1万元以下的罚款。选项CD符合税务行政处罚权力清单规定。

单项选择题
阅读理解

The Fifth China International Fair for Investment and Trade is expected to expand the country’s economic relations with the international community when it opens on September 9. The four-day fair will be held in the Economic Zone of Xiamen, a coastal city in East China’s Fujian province. Compared with the previous four fairs held annually since 1997, this year’s fair will provide more detailed information and better services for the participants, according to Xi Jinping, governor of the Fujian province and director of the organizing committee of the fair.

A series of high-level forums will be held on international investment and China’s entry into the World Trade Organization. Since 1997, Xiamen has successfully hosted four sessions of the China International Fair for Investment and Trade, drawing global attention. Xiamen will redouble its efforts to offer better services for all its guests and friends attending the fair, according to ZhuYayan, the mayor. Altogether 9,141 overseas-funded projects have been negotiated at the past four fairs, with a combined overseas investment of US $ 48.3 billion.

Altogether 1,838 projects using foreign investment were negotiated with a total overseas investment of US $ 9,47 billion. The 1,261 contracts signed at the fourth fair registered a combined pledged overseas investment of US $ 5 billion. The total export and import volume reached US $ 786 million.

1. What is the best title for this passage?

A. The Fifth Fair Will Be Held.                 B. The Fair is Famous.

C. Fairs Attract the World Wide Attention. D. Xiamen is a Trade Zone.

2. How many fingers are there in the logo of the China Fair International Investment and Trade?

A. One.                B. Two.                C. Three.              D. Four.

3. Why is the golden key to success designed as the logo of CFIIT?

A. Because the fair will attract overseas investment to China.

B. Because it is a key to our home.

C. Because it is just like a key.

D. Because the fair is held on August 9.

5. What is the average of the overseas investment on one project in the past four fairs?

A. 0.00380 billion.               B. 0.00529 billion.

C. 0.00513 billion.               D. 0.00397 billion.