问题 单项选择题

某外贸进出口公司为了骗取出口退税,对某批产品采用虚报出口和伪造出口退税单证的方法,骗取出口退税款20万元(已知该批产品已缴纳税款21万元),则对该外贸进出口公司应当如何定罪处罚

A.以骗取出口退税罪定罪处罚

B.以偷税罪定罪处罚

C.以骗取出口退税罪和偷税罪定罪,实行数罪并罚

D.以诈骗罪定罪处罚

答案

参考答案:B

解析: 本题考查的知识点是偷税罪和骗取出口退税罪。根据《刑法》第201条、第204条的相关规定,行为人纳税后再骗取出口退税的,应当根据其骗取的数额来定罪处罚。如果骗取的税款没有超过其原先已经缴纳的税款的,应当按照偷税罪来定罪处罚。如果骗取的税款超过了已经缴纳的税款的,对超过部分定骗取出口退税罪;对骗取的相当于缴纳的税款部分定偷税罪,实行数罪并罚。偷税是应当缴纳税款而不缴纳,因此缴纳后又将其骗回的,可以视为根本就没有缴纳,定偷税罪。而超出部分是行为人不仅不缴纳,还骗取国家的税款,因此要定骗取出口退税罪。这也是为什么偷税罪的法定刑要比出口退税罪轻的原因。本题中,该外贸进出口公司原先缴纳的税款是21万元,而它骗取的税金为20万元,还没有超过其原先缴纳的部分,因此是缴纳后又骗回来,应当以偷税罪一罪定罪处罚,正确答案为B。

阅读理解

A man came home from work late, tired, to find his 5-year-old son waiting for him at the door.

“Daddy, how much money do you make each hour?”

“If you must know, I make$20 each hour.”

“Oh,” the little boy answered, with his head down. He thought for a moment, looked up and said, “Daddy, could you lend me $10?”

The father was furious, “If you asked for the money to buy a toy or some other rubbish, the go straight to your room and think about why are you so selfish (自私)!”

The little boy went to his room no words and shut the door. After a short while, the father calmed (平静) down, and started to think, “Maybe he really needs to buy something and he didn’t really ask for money very often.” So he went to the little boy’s room.

“Sorry!Maybe I was too hard on your just now.” said the man, “Here’s $10.”

“Oh, thank you Daddy!” he said happily. Then the boy took out some coins. When the father found that the boy already had money, he got angry again.

“Why do you want more money since you already have some?” the father shouted angrily.

“Because I didn't have enough, but now I do.” The little boy replied, “Daddy, I have $20 now. Can I buy one hour of your time? Please come home early tomorrow. I would like to have dinner with you. ”

小题1:How much does the boy’s father make one hour?

A.$10

B.$20

C.$30

D.$40小题2:In this passage, the underlined word “furious” means     .

A.very angry

B.quite happy

C.too excited

D.a little nerous小题3:At first, the father refused to lend the money because     .

A.he thought the boy wanted to keep the money for himself.

B.he did not have enough money at that moment

C.the thought the boy would buy something of no use

D.the boy always borrowed the money from him小题4:The boy wanted to buy      with twenty dollars.

A.a new novel for himself

B.a nice present for his father

C.a toy for his own birthday

D.one hour of his father’s time小题5:From the passage, we can infer that the boy’s father     .

A.often played with his son

B.spent little time with his son

C.didn’t love his son at all

D.often came home early

名词解释