问题 多项选择题

2010年6月1日,A市税务局执法人员钱某在税收执法的过程中发现,甲企业在未办理任何手续的情况下代售印花税票,钱某进行调查后发现,甲企业于2010年1月至6月之间代售印花税票共获得50000元收入。钱某遂向所在税务机关进行汇报。6月10日A市税务局拟对甲企业做出没收违法所得,罚款80000元的行政处罚决定。甲企业依法进行申辩,并要求听证。A市税务局并没有举行听证,并于6月15日做出了没收违法所得,罚款100000元的处罚决定,并送交行政处罚决定书。

税务行政处罚的种类包括( )。

A.罚款

B.没收违法所得

C.停止办理出口退税

D.收缴税务登记证

E.停止抵扣

答案

参考答案:A,B,C

解析:税务机关依法做出的其他一些税务具体行政行为,如通知有关部门阻止出境、取消一般纳税人资格、收缴税务登记证、停止抵扣等,均不属于税务行政处罚。故D、E项不包括在内。

阅读理解

How many people have I met who have told me about the book that they have been planning to write but have never yet found the time? Far too many.

This is Life, all right, but we do treat it like a rehearsal (排演) and, unhappily, we do miss so many of its best moments.

We take jobs to stay alive and provide homes for our families, always making ourselves believe that this style of life is merely a temporary state of affairs along the road to what we really want to do. Then, at 60 or 65, we are suddenly presented with a clock and several grandchildren and we look back and realize that all those years waiting for Real Life to come along were in fact real life.

In America they have a saying much laughed at by the English:“Have a nice day!” They speak slowly and seriously in their shops, hotels and sandwich bars. I think it is a wonderful phrase, reminding us, in effect, to enjoy the moment: to value this very day.

How often do we say to ourselves, "I'll take up horse-riding (or golf, or sailing) as soon as I get a higher position," only to do none of those things when I do get the higher position.

When I first became a reporter, I knew a man who gave up a very well paid respectable job at the Daily Telegraph to go and edit a small weekly newspaper. At the time I was astonished by what appeared to me to be his completely abnormal (反常的) mental state. How could anyone turn his back on Fleet Street in central London for a small local area?I wanted to know.

Now I am a little older and possibly wiser, I see the sense in it. In Fleet Street the man was under continual pressure. He lived in an unattractive London suburb and he spent much of his life sitting on Southern Region trains.

小题1:The first paragraph of the passage tells us that           

A.we always try to find some time to write a book

B.we always make plans but seldom fulfill them

C.we always enjoy many of life's best moments

D.we always do what we really want to do小题2:The underlined phrase "turn his back on" (paragraph 6) most probably means       

A.leave for

B.return to

C.give up

D.rely on小题3:The man ( paragraph 6) left his first job partly because he was           

A.in an abnormal state

B.under too much pressure

C.not well paid

D.not respected小题4:What is probably the best title for the passage?

A.Provide Homes For Our Family

B.Take Up Horse-riding

C.Value This Very Day

D.Stay Alive

名词解释