问题 单项选择题

私营企业老板甲某从税务机关领购增值税专用发票后,将其中的50余张先后卖给他人,后见增值税专用发票有利可图,就伪造了60余张增值税专用发票并卖给他人。甲某的行为不构成以下何罪:

A.非法出售增值税专用发票罪

B.出售伪造的增值税专用发票罪

C.虚开增值税专用发票罪

D.伪造增值税专用发票罪

答案

参考答案:C

解析:【测试点】 增值税专用发票的相关罪名。【解析】 非法出售增值税专用发票罪,是指违反国家对增值税专用发票的管理规定,非法出售增值税专用发票的行为。甲某将其中的50余张先后卖给他人的行为构成本罪。  伪造、出售伪造的增值税专用发票罪,是指违反国家对增值税专用发票的管理规定,伪造、出售伪造的增值税专用发票的行为。甲某后来伪造了60余张增值税专用发票并卖给他人的行为构成伪造增值税专用发票罪和出售伪造的增值税专用发票罪。  至于虚开增值税专用发票罪,是指有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开增值税专用发票等行为之一的行为。本案中甲某没有实行该行为,故不构成本罪。  故依题意,只有C项为正确答案。

阅读理解

Less TV Reduce Kids Weight

PALO AITO, California—“Switching off the television may help prevent children from getting fatter—even if they do not change their diet or increase the amount they exercise,” US researchers said last week.

A study of 192 third and fourth grades, generally aged eight and nine, found that children who cut the number of hours spent watching television gained nearly two pounds (0.91 kg) less over a one-year period than those who did not change their television diet.

“The findings are important because they show that weight loss can only be the result of a reduction in television viewing and not any other activity,” said Thomas Robinson, a pediatrician (儿科专家)at Stanford University.

“ American children spend an average of more than four hours per day watching television and videos or playing games, and rates of childhood being very fat have doubled over the past 20 years,” Robinson said.

In the study, presented this week to the Pediatric Academic Societies’ annual meeting in San Francisco, the researchers persuaded about 100 of the students to reduce their television viewing by one-quarter to one-third.

Children watching fewer hours of television showed a significantly smaller increase in waist size and had less body fat than other students who continue their normal television viewing, even though neither group ate a special diet nor took part in any extra exercise.

“One explanation for the weight loss could be the children unstuck to the television may simply have been moving around and burning off calories,” Robinson said.

“Another reason might be due to eating fewer meals in front of the television. Some studies have suggested that eating in front of the TV encourages people to eat more,” Robinson added.

小题1: The author tries to tell us in the first two paragraphs that ____.

A.children will get fatter if they eat too much.

B.children will get thinner if they eat less.

C.children will get fatter if they spend less time watching TV.

D.children will get fatter if they spend more time watching TV.小题2: According to the passage, the time American children usually spend on watching TV ____.

A.is more than four hours a day.

B.is less than four hours a day.

C.doubled in the last twenty years.

D.is more than on any other activities.小题3:Which of the following is right ?

A.Children usually eat fewer while watching TV.

B.Children usually eat more while watching TV.

C.Children eat the same amount of meals while watching TV.

D.Children usually eat nothing while watching TV.小题4:Why can watching TV increase kids’ weight according to the passage ?

A.They usually eat more while watching TV.

B.They burn off fewer calories.

C.They change their diet while watching TV.

D.Both A and B

问答题 简答题