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问题 单项选择题

税法规定，个人所得税以取得应税所得的个人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。下列有关扣缴义务人的法定义务的表述中，不正确的是 ( )。

A．扣缴义务人在向个人支付应纳税所得时，不论纳税人是否属于本单位人员，均应代扣代缴其应纳的个人所得税税款

B．如果纳税人拒绝履行纳税义务，扣缴义务人在支付纳税人应纳税所得的同时，应当及时报告税务机关处理。

C．扣缴义务人在扣缴税款时，必须向纳税人开具税务机关统一印制的代扣代收税款凭证。

D．扣缴义务人每月扣缴的税款，应当在次月7日内缴入国库

答案

参考答案：B

解析： 如果纳税人拒绝履行纳税义务，扣缴义务人应当及时报告税务机关处理，并暂时停止支付其应纳税所得额。

单项选择题

Most Americans have at least one credit card. They give their owners automatic credit in stores, restaurants, and hotels, at home, across the country, and even abroad. And they also make many banking services available. For many of us the "cashless society" is already here.
While computers offer these conveniences to consumers, they have many advantages for sellers too. Electronic cash registers can do much more than simply ring up sales. They can keep a wide range of records, including who sold what, when, and to whom. This information allows businessmen to keep track of their list of goods by showing which items are being sold and how fast they are moving. Decisions to reorder or return goods to suppliers can then be made.
At the same time these computers record which hours are busiest and which employees are the most efficient, allowing personnel and staffing assignments to be made accordingly. And they also identify preferred customers for promotional campaigns. Computers are relied on by manufacturers for similar reasons. Computer-aided marketing reports can help to decide which products to emphasize now, which to develop for the future, and which to drop. Computers keep track of goods in stock, of raw materials on hand, and even of the production process itself.
Numerous other commercial enterprises, from theaters to magazine publishers, from gas and electric utilities to milk processors, bring better and more efficient services to consumers through the use of computers.

This passage is mainly about ______.

A. approaches to the commercial use of computers
B. conveniences brought about by computers in business
C. significance of automation in commercial enterprises
D. advantages of credit cards in business
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单项选择题

唐太宗时期，假设国家要在关中一带修建一项大型水利工程，这项工程的实施涉及到众多机构，按制度规定其运作程序是（）

A.中书省→门下省→尚书省→工部

B.尚书省→中书省→门下省→工部

C.中书省→门下省→尚书省→户部

D.尚书省→门下省→中书省→工部
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