某单位领导人预备出国学习，但是因单位滞纳国家税金。向注册会计师咨询欠税的离境清欠制度。下列关于离境清欠制度陈述正确的是( )。
A．该制度适用于我国境内的纳税人、扣缴义务人的法定代表人、负责人、财务负责人
B．不适用外国人
C．需要阻止出境的，税务机关应当书面告知欠税人的法定代表人
D．未结清税款的，又不提供担保的，税务机关可以通知有关机关阻止其出境
参考答案：D
解析： 离境清欠制度适用于我国境内的纳税人的法定代表人、负责人，包括外国人、自然人、外国籍人和中国公民；需要阻止出境的，税务机关应当书面告知出入境管理机关执行。
用方框中的单词完成句子。 |
| rain , cross , bookstore ,low , elevator , | crowded , noon , swimming , windy , really l. He's _____ good, isn't he? 2. I want to go _______. 3. It looks like _______,doesn't it? 4. It's ______ today, isn't it? 5. There are so many people on Sandy Beach. It is very _______. 6. They are looking through books in a ______. 7. People take an _____ to go up and down the building. 8. We eat lunch at ______. 9. - What are you doing here? - We are waiting to _____ the busy street. 10. The prices of the books are very _____ now. We can buy some. |