问题 多项选择题

某公司陈某于2007年5月至6月间,从某贸易公司财务负责人刘某手中购买1000份增值税专用发票。陈某利用购买的增值税专用发票虚开500余份,虚开销售金额共计人民币近1.1亿元,税额达1800多万元。李某将另外500份增值税专用发票转售给张某。根据上面材料,回答下列问题:

对于陈某的犯罪行为说法正确的是______。

A.陈某非法购买且出售增值税专用发票的行为属于想象竞合犯

B.陈某非法购买且虚开增值税发票的行为应当按照虚开增值税专用发票罪定罪处罚

C.陈某构成出售增值税专用发票罪和虚开增值税专用发票罪两罪

D.陈某虚开增值税专用发票和出售增值税专用发票的行为构成牵连犯

E.陈某购买且虚开增值税专用发票的行为是处断的一罪

答案

参考答案:B,D,E

解析: 本题考核牵连犯的处理。非法购买增值税专用发票又虚开的,按照处罚较重的虚开增值税专用发票罪来定罪。购买行为是手段行为、虚开行为是目的行为,构成牵连犯。牵连犯是处断的一罪。

阅读理解

阅读理解

     The Channel is the name given to the stretch(伸展) of water which separates England and France.

Ferries(轮渡) operate all year round to carry people across the Channel, and they are busy most of the

year. January is the only quiet month nowadays. As well as summer holiday-makers, there are day trippers and coach traffic, not to mention lorries and other commercial vehicles. Some ferries carry cars and their

passengers, while others also connect train passengers with the continental rail network.

     The biggest hazard for the ferry is the wind. The crew listens to BBC weather reports four times a day. Or they sometimes get gale(wind) warnings from local radio station.

     Crossing the Channel by ferry is a bit like trying to cross Oxford Street on a busy afternoon, according to one ferryboat captain. The ferries from Folkstone and Dover to Calais and Boulogne have to cross the main flow of traffic. This consists of ships traveling through the Channel to and from Northern Europe.

There may be four hundred ships making the journey at any one time, and they all pass through a "choke

point" which is only fifteen miles (twenty-five kilometers) wide. The cross-channel ferries have to sail right

through the middle of all this traffic.

1. The passage is mainly concerned with _____.

A. cross-channel ferries

B. the weather on the Channel

C. the English Channel

D. what crossing the Channel by ferry is like

2. You may find the Channel not so busy on __________.

A. May 1st

B. February 25th

C. January 2nd

D. September 5th

3. The word "hazard" is closest in meaning to ________.

A. friend

B. danger

C. enemy

D. safety

4. We can infer(推断) from the passage that _______.

A. if there is a gale warning from the BBC, the ferries will stop operating.

B. the traffic on the Channel is very busy only in winter

C. ferries are busiest in the afternoon

D. the crew of the ferry listens to the weather reports four times a day

5. Where does this passage most probably appear?

A. In a dictionary.

B. In a novel.

C. In a transportation magazine.

D. In a geography textbook.

单项选择题