问题 单项选择题

下列各项中,不属于税收优先权范围的是()。

A.税务机关征收税款,税收优先于担保债权(法律另有规定的除外)

B.税收优先于发生在其后的抵押权、质权、留置权

C.税收优先于各种罚款和罚金

D.税收优先于各种行政性罚款、没收违法所得

答案

参考答案:C

写作题

上个星期天晚上,你和家人一起去看京剧。谈谈去之前你的心情及看过之后的体会。词数80个左右。

提示词语:look forward to ... , national opera, express Chinese culture, famous stories, facial paintings, wonderful gestures and fighting, have a nice evening ... 开头已给出,不计入总词数。

Last Sunday evening, my father, mother and I went to see Beijing Opera ...

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

                                                                             

单项选择题