问题 多项选择题

下列关于印花税违章处罚的规定,表述正确的有()

A.在应纳税凭证上未贴或者少贴印花税票的或者已粘贴在应税凭证上的印花税票未注销或者未划销的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款50%以上5倍以下的罚款

B.伪造印花税票的,由税务机关责令改正,处以2000元以上3万元以下的罚款;情节严重的,处以3万元以上5万元以下的罚款;构成犯罪的,依法追究刑事责任

C.已贴用的印花税票揭下重用造成未缴或少缴印花税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款50%以上5倍以下的罚款;构成犯罪的,依法追究刑事责任

D.代售户对取得的税款逾期不缴或者挪作他用,或者违反合同将所领印花税票转托他人代售或者转至其他地区销售,或者未按规定详细提供领、售印花税票情况的,税务机关可视其情节轻重,给予警告或者取消其代售资格的处罚

答案

参考答案:A, C, D

解析:伪造印花税票的,由税务机关责令改正,处以2000元以上1万元以下的罚款;情节严重的,处以1万元以上5万元以下的罚款;构成犯罪的,依法追究刑事责任。

阅读理解

阅读理解。

     Faced with a tough job market, fresh graduates are dreaming of running their own businesses instead.

     But a recent survey has showed that such desires lack the required support and remain just dreams.

     The Shanghai Municipal Employment Promotion Center poll of l,276 graduates in several universities

and colleges in the city, released last Friday, showed 60 percent of interviewees considered the possibility

of setting up a company or at least a small store. "But they just stop at the 'thinking' stage," it stated.

     Interviewees put the top reasons for not going it alone down to a shortage of money and a lack of

business opportunity.

     They also listed lack of business experiences and social networks, the need for advanced study and

objections from family members as factors that stood in their way.

     More than 90 percent of the interviewees said they would rather take up a job after graduating and then

consider starting their own business two or three years down the road.

     Guo Bing, a senior student in Shanghai International Studies University majoring in English, decided he

wanted to be his own boss last year.

     But he is looking for a job first. "If I fail to find a satisfying job, I would like to run a company in

exhibition services," Guo said.

     The Shanghai native has some relatives working in a local printing plant. With their help, Guo hopes to

produce exhibition brochures (资料手册) at a low price. He is also confident that his English language skills

can help him do well in the industry.

     Guo said that the shortage of graduate jobs is the main reason driving more university students to set up

a business right after their graduation.

1. Which factor contributes most to the interviewees "unrealized dreams"? [ ]

A. a lack of business experience

B. a lack of social networks

C. objections from family members

D. a lack of money

2. What can help Guo Bing do well, if he runs a company in exhibition services? [ ]

A. His parents' help

B. His strong will

C. His good command of English

D. His interview experience

3. How many of the interviewees in the survey would like to find a job first after graduation?[ ]

A. over 1148.

B. over 128.

C. over 757.

D. over 510.

4. We definitely know from the passage that _____. [ ]

A. more than half of the interviewees have set up their own companies or stores

B. the fresh graduates want to set up their own business because of a tough job market

C. Guo Bing decided to be his own boss when he graduated from his university

D. Guo Bing is so independent that he can do well without others' help

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