下面对纳税人和扣缴义务人应承担的法律表述不正确的是( )。A.纳税人抗税,除由税务

题型:单项选择题

问题:

下面对纳税人和扣缴义务人应承担的法律表述不正确的是( )。

A.纳税人抗税,除由税务机关追缴其拒缴的税款、滞纳金外,依法追究刑事责任。情节轻微,未构成犯罪的,由税务机关追缴其拒缴的税款、滞纳金,并处拒缴税款1倍以上5倍以下的罚款

B.纳税人抗税构成犯罪的,处3年以下有期徒刑或者拘役,并处拒缴税款1倍以上5倍以下罚金;情节严重的,处3年以上7年以下有期徒刑并处拒缴税款1倍以上5倍以下罚金

C.纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款,经税务机关责令限期缴纳,逾期仍未缴纳的,税务机关除依法采取强制执行措施追缴其不缴或者少缴的税款外,可以处不缴或者少缴税款3倍以下的罚款

D.纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款,经税务机关责令限期缴纳,逾期仍未缴纳的,税务机关除依照本法第四十条规定采取强制执行措施追缴其不缴或者少缴的税款外,可以处不缴或者少缴税款50%以上5倍以下的罚款

考点:注册会计师税法注册会计师税法
题型:单项选择题

Most plants can make their own food from sunlight, (1) some have discovered that stealing is an easier way to live. Thousands of plant species get by (2) photosynthesizing, and over 400 of these species seem to live by pilfering sugars from an underground (3) of fungi(真菌). But in (4) a handful of these plants has this modus operandi been traced to a relatively obscure fungus. To find out how (5) are (6) , mycologist Martin Bidartondo of the University of California at Berkeley and his team looked in their roots. What they found were (7) of a common type of fungus, so (8) that it is found in nearly 70 percent of all plants. The presence of this common fungus in these plants not only (9) at how they survive, says Bidartondo, but also suggests that many ordinary plants might prosper from a little looting, too.

Plants have (10) relations to get what they need to survive. Normal, (11) plants can make their own carbohydrates through photosynthesis, but they still need minerals. Most plants have (12) a symbiotic relationship with a (13) network of what are called my corrhizal fungi, which lies beneath the forest (14) . The fungi help green plants absorb minerals through their roots, and (15) , the plants normally (16) the fungi with sugars, or carbon with a number of plants sharing the same fungal web, it was perhaps (17) that a few cheaters—dubbed epiparasites—would evolve to beat the system. (18) , these plants reversed the flow of carbon, (19) it into their roots from the fungi (20) releasing it as "payment.\

7()

A.evidences

B.pictures

C.traces

D.tracks

题型:单项选择题

According to the passage, why do people join groups that practice secondary cooperation

A.To share the happiness with others.

B.To get rewards for themselves.

C.To associate with people who have similar backgrounds.

D.To defeat a common enemy.

题型:单项选择题

旅行社的旅游咨询服务有哪几种方式?

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利益相关者分析一般按照( )步骤进行。

A.识别利益相关者

B.分析利益相关者的利益所在

C.分析各利益相关者的重要性和影响力

D.为一般的利益相关者制定相应的参与方案

E.分析项目对利益相关者的利益所产生的影响

题型:单项选择题

非处方药的简称是( )。

A.GMP
B.GSP
C.GPP
D.ADR
E.OTC

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