问题 判断题

纳税人发生解散、破产、撤销以及其他情形,依法终止纳税义务的,应当先向工商行政管理机关办理注销登记,然后向原税务登记管理机关申报办理注销税务登记。 ( )

答案

参考答案:

解析: 纳税人发生解散、破产、撤销以及其他情形,应当首先办理税务注销登记;然后才是到工商行政管理机关注销登记。

单项选择题
单项选择题

"This is a really exciting time—a new era is starting," says Peter Bazalgette, the chief creative officer of Endemol, the television company behind "Big Brother" and other popular shows. He is referring to the upsurge of interest in mobile television, a nascent industry at the intersection of telecoms and media which offers new opportunities to device-makers, content producers and mobile- network operators. And he is far from alone in his enthusiasm.

Already, many mobile operators offer a selection of television channels or individual shows, which are " streamed" across their third-generation (3G) networks. In South Korea, television is also sent to mobile phones via satellite and terrestrial broadcast networks, which is far more efficient than sending video across mobile networks; similar broadcasts will begin in Japan in April. In Europe, the Italian arm of 3, a mobile operator, recently acquired Canale 7, a television channel, with a view to launching mobile-TV broadcasts in Italy in the second half of 2006. Similar mobile-TV networks will also be built in Finland and America, and are being tested in many other countries.

Meanwhile, Apple Computer, which launched a video-capable version of its iPod portable music-player in October, is striking deals with television networks to expand the range of shows that can be purchased for viewing on the device, including "Lost", "Desperate Housewives" and "Law & Order". TiVo, maker of the pioneering personal video recorder (PVR), says it plans to enable subscribers to download recorded shows on to iPods and other portable devices for viewing on the move. And mobile TV was one of the big trends at the world’s largest technology fair, the Consumer Electronics Show, which took place in Las Vegas this week.

Despite all this activity, however, the prospects for mobile TV are unclear. For a start, nobody really knows if consumers will pay for it, though surveys suggest they like the idea. Informa, a consultancy, says there will be 125 million mobile-TV users by 2010. But many other mobile technologies inspired high hopes and then failed to live up to expectations. And even if people do want TV on the move, there is further uncertainty in three areas: technology, business models and the content itself.

The word "nascent" in the first paragraph of the text most probably means()

A. distinctive

B. statutory

C. naive

D. emerging