问题 问答题

某企业于2007年1月宣告破产,在以破产财产清偿所欠职工工资及劳动保险费用后,尚存厂房一座,经资产评估部门估价为300万元。该厂房已于2006年6月30日抵押给某商业银行。该企业欠缴2005年度的税款及滞纳金总计450万元,另有100万元的工商行政管理部门的罚款未缴。现税务机关、商业银行以及工商行政管理部门均对该企业的上述厂房提出了执行财产的要求。 试问:该厂房应执行给哪个部门简要说明理由。

答案

参考答案:

解析:该厂房应优先执行给税务机关。《税收征收管理法》第四十五条规定,税务机关征收税款,税收优先于无担保债权,法律另有规定的除外;纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的,税收应优先于抵押权、质押权、留置权执行。纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的,税收优先于罚款、没收违法所得。

问答题 论述题
阅读理解

Do you want to live with a strong sense of peacefulness, happiness, goodness, and self-respect? The collection of happiness actions broadly categorized(把…归类) as "honor" help you create this life of good feelings.

Here's an example to show how honorable actions create happiness.

Say a store clerk fails to charge us for an item. If we keep silent, and profit from the clerk's mistake, we would drive home with a sense of sneaky(卑鄙的) excitement. Later we might tell our family or friends about our good fortune. On the other hand, if we tell the clerk about the uncharged item, the clerk would be grateful and thank us for our honesty. We would leave the store with a quiet sense of honor that we might never share with another soul.

Then, what is it to do with our sense of happiness?

In the first case, where we don't tell the clerk, a couple of things would happen. Deep down inside we would know ourselves as a type of thief. In the process, we would lose some peace of mind and self-respect. We would also demonstrate(演示) that we cannot be trusted, since we advertise our dishonor by telling our family and friends. We damage our own reputations by telling others. In contrast, bringing the error to the clerk's attention causes different things to happen. Immediately the clerk knows us to be honorable. Upon leaving the store, we feel honorable and our self-respect is increased.  Whenever we take honorable action we gain the deep internal rewards of goodness and a sense of nobility(高尚).

There is a beautiful positive cycle that is created by living a life of honorable actions. Honorable thoughts lead to honorable actions. Honorable actions lead us to a happier existence. And it's easy to think and act honorably again when we're happy. While the positive cycle can be difficult to start, once it's started, it's easy to continue. Keeping on doing good deeds brings us peace of mind, which is important for our happiness.

小题1:According to the passage, the positive action in the example contributes to our_______.

A.self-respect

B.financial rewards

C.advertising ability

D.friendly relationship小题2:The author thinks that keeping silent about the uncharged item is equal to_______.

A.lying

B.stealing

C.cheating

D.advertising小题3:The underlined phrase "bringing the error to the clerk's attention" means_______.

A.telling the truth to the clerk

B.offering advice to the clerk

C.asking the clerk to be more attentive

D.reminding the clerk of the charged item小题4:How will we feel if we let the clerk know her mistake?

A.We'll be very excited.

B.We'll feel unfortunate.

C.We'll have a sense of honor.

D.We'll feel sorry for the clerk.小题5:Which of the following can be the best title of this passage?

A.How to Live Truthfully

B.Importance of Peacefulness

C.Ways of Gaining Self-respect

D.Happiness through Honorable Actions