问题 问答题

纳税人逃避缴纳税款的行为如何承担刑事责任

答案

参考答案:纳税人采取欺骗、隐瞒手段进行虚假纳税申报或者不申报,逃避缴纳税款数额较大并且占应纳税额10%以上的,处3年以下有期徒刑或者拘役,并处罚金;数额巨大并且占应纳税额30%以上的,处3年以上7年以下有期徒刑,并处罚金。扣缴义务人采取前述手段,不缴或者少缴已扣、已收税款,数额较大的,依照前述规定处罚。对多次实施上述行为,未经处理的,按照累计数额计算。纳税人逃避缴纳税款构成犯罪的,经税务机关依法下达追缴通知后,补缴应纳税款,缴纳滞纳金,已受行政处罚的,不予追究刑事责任;但是,5年内因逃避缴纳税款受过刑事处罚或者被税务机关给予两次以上行政处罚的除外。

补全对话,情景问答
完型填空
Lin: Hey, Rosa! Let's   1   a movie.
Rosa: Hmm, I don't know ...
Lin: Well ...I,et's go to see Speed. It's   2   action movie.
Rosa: Um,well. I   4   like action movies. I don't want to go, but    3  
Lin: OK. Where's Joe?   5   he want to go to a movie?
Rosa: I don't   6  .
Lin: Hey Joe.   7   you want to go to the movies? Do you want to go to see Speed?
Joe: Sure. Is   8   a comedy? I like comedies   9   romances.
Lin:   10   , it's an action movie.
Joe: No. Thank you. Let's go to see a comedy.
( )1. A. go to        
( )2. A. the          
( )3. A. real don't    
( )4. A. thanks for    
( )5. A. Are          
( )6. A. not          
( )7. A. Does          
( )8. A. it            
( )9. A. for          
( )10. A. Don't        
B. to go to    
B. an          
B. not really  
B. thank you  
B. Do          
B. no          
B. Are        
B. its        
B. but        
B. Doesn't    
C. to go            
C. /                
C. don't real      
C. thank            
C. Does            
C. now              
C. Is              
C. it's            
C. and              
C. No              
D. go on            
D. a                
D. really don't      
D. thanks you        
D. Is                
D. know              
D. Do                
D. its'              
D. or                
D. Not              
单项选择题