问题 单项选择题

下列关于税务师在执业过程中承揽的法律责任,说法正确的是()。

A.允许他人以本人名义执业的,南省税务局予以警告或者处1000元以上5000元以下的罚款

B.税务师和税务师事务所出具虚假涉税文书,造成委托人未缴或者少缴税款的,由省税务局予以警告并处1000以上30000元以下的罚款

C.税务师和税务师事务所违反税收法律、行政法规,造成委托人未缴或少缴税款的,由省税务局按照征管法实施细则第九十八条规定予以罚款;情节严重的撤销执业备案或者收回执业证,并吊销税务师事务所的营业执照

D.以个人名义承接业务,南省税务机关予以警告或处以1000元以上10000元以下罚款,责令限期改正

答案

参考答案:A

解析:选项B,出具虚假涉税文书但尚未造成委托人未缴或者少缴税款的,由省税务局予以警告并处1000元以上30000元以下的罚款;选项C,应提请工商行政管理部门吊销税务师事务所的营业执照;选项D,由省税务机关予以警告或处以1000元以上5000元以下的罚款。

阅读理解

任务型读写

     Educating girls quite possibly harvests a higher rate of return than any other investment available in

the developing world.Women's education may be an unusual field for economists, but increasing women's

contribution to development is actually as much an economic issue as a social one. And economics, with

its focus on incentives(鼓励), provides an explanation for why so many girls are deprived of(剥夺)an

education.

     Parents in low income countries fail to invest in their daughters because they do not expect them to

make an economic contribution to the family: girls grow up only to marry into somebody else' s family

and bear children. Girls are thus seen as less valuable than boys and are kept at home to do housework

while their brothers are sent to school-the prophecy(预言)becomes self fulfilling, trapping women in a

vicious circle(恶性循环)of neglect. 

     An educated mother, on the other hand,has greater earning abilities outside the home and faces an

entirely different set of choices. She is likely to have fewer but healthier children and can insist on the

development of all her children, ensuring that her daughters are given a fair chance. The education of

her daughters then makes it much more likely that the next generation of girls, as well as of boys, will be

educated and healthy. The vicious circle is thus transformed into a virtuous circle.

     Few will argue that educating women has great social benefits.But it has enormous economic

advantages as well. Most obviously, there is the direct effect of education on the wages of female

workers. Wages rise by 10 to 20 percent for each additional year of schooling. Such big returns are 

impressive by the standard of other available investments, but they are just the beginning. Educating

women also has a significant effect on health practices, including family planning.

多项选择题