案情：某个体餐馆老板张某欠缴2001年5月份营业税15000元，县地税局责令其6月18日前缴纳。但张某在未缴纳税款的情况下，于6月16日将餐馆转让、财产转移，致使县地税局无法追缴其欠缴的税款。
税务机关对该案应如何处理？张某的行为是否已构成犯罪，法院应如何量刑处罚？
参考答案：
1、根据《税收征管法》第65条规定，税务机关应追缴税款及相应的滞纳金，并对逃避追缴欠税行为，处50%以上5倍以下的罚款。
2、张某的行为已构成犯罪。《刑法》第203条规定，纳税人欠缴应纳税款，采取隐匿或转移财产的手段，致使税务机关无法追缴欠缴的税款，数额在1万元以上不到10万元的，处3年以下有期徒刑或者拘役，并处或者单处欠缴税款1倍以上5倍以下的罚金。可见，张某的行为已构成逃避追缴欠税罪，法院应对其处3年以下有期徒刑，并处或者单处1倍以上5倍以下罚金。
| 阅读下面短文，并做短文后面的题目，从四个选项上中，选出最佳答案。 |
| New rules and behaviour standards (行为规范) for middle school students came out in March. Middle school is going to use a new way to decide who the top students are. The best students won't only have high marks. They will also be kids who don't dye (染) their hair, smoke or drink. The following are some of the new rules. Tell the truth. Have you ever copied someone else's work on an exam? Don't do it again! That's not something an honest student should do. If you have played computer games for two hours in your room, don't tell your parents you have done homework. Do more at school. Good students love animals and care for other people. April is Bird-Loving Month in our country. Is your school doing anything to celebrate? You should join! That way, you can learn more about animals and how to protect them. When more people work together, it makes it more fun for everyone. Have you ever quarreled with your teammates when your basketball team lost? Only working together can make your team stronger. Be friendly to the people you are with. Try to think of others, not only yourself. Be open to new ideas. Have you ever thought that people could live on the moon? Perhaps you'll discover Earth II someday. Don't look down on new ideas. Everyone's ideas are important. You should welcome them, because new ideas make life better for everyone. Protect yourself. Has someone ever taken money from one of your classmates? Don't let it happen to you. If you have to go home late, you should let your parents know. Use the Internet carefully. The Internet can be very useful for your studies. But some things on the Internet aren't for kids, so try to look at Web pages that are good for you. You can use the Web for fun or homework. Can't you find any good Web sites for children? Here are some: http ://kids. eastday. com http ://www. chinakids. net. com http: //www. cycnet. com |
| 1. The school new rules will help kids by telling them ___. |
[ ] |
| A. how they can study well B. what they should do at school C. what is right and what is wrong D. how they can protect themselves |
| 2. According to the passage, which of the following is not true? |
[ ] |
| A. Take care of yourself when you are out. B. Tell the truth, even when you are wrong. C. Keep some animals to protect them. D. Use the Internet, but keep away from bad things. |
| 3. The main idea of the fourth paragraph is about ___. |
[ ] |
| A. making the team stronger B. working together with others C. being a good friend to others D. getting on well with others |
| 4. Good Web sites for children can ___. |
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| A. be a waste of time B. help them with their studies C. do homework for them D. make life easier |
| 5. The passage tells us how to ___. |
[ ] |
| A. be top students B. do more at school C. care for others D. use the Internet |