刑法》根据规定,犯虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款发票罪()。

题型:多项选择题

问题:

刑法》根据规定,犯虚开增值税专用发票或者虚开用于骗取出口退税、抵扣税款发票罪()。

A.虚开税款数额1万元,处3年以下有期徒刑或者拘役,并处2万元以上20万元以下罚金

B.虚开数额巨大或者其他特别严重情节的,应处10年以上有期徒刑或者无期徒刑,并处5万元以上50万元以下罚金或者没收财产

C.虚开数额较大或有其他严重情节的,应处5年以上10年以下有期徒刑,并处5万元以上50万元以下罚金

D.虚开数额巨大或者其他特别严重情节的,应处无期徒刑或者死刑

E.虚开《刑法》第205条规定以外的其他发票,情节严重的,处2年以下有期徒刑、拘役或者管制,并处罚金;情节特别严重的,处2年以上7年以下有期徒刑,并处罚金

考点:注册税务师涉税犯罪法律制度涉税犯罪法律制度题库
题型:多项选择题

阅读下列短文,从每题所给的四个选项(A、B、C和D)中选出最佳选项,并在答题卡上将该项涂黑。

                              A

You probably know who Marie Curie was,but you may not have heard of Rachel Carson.Of the outstanding ladies listed below,who do you think was the most important woman of the past 100 years?

Jane Addams(1860-1935)

Anyone who has ever been helped by a social worker has Jane Addams to thank.Addans helped the poor and worked for peace. She encouraged a sense of community(社区)by creating shelters and promoting education and services for people in need In 1931,Addams became the first American woman to win the Nobel Peace Prize.

Rachel Carson(1907-1964)

If it weren’t for Rachel Carson, the environmental movement might not exist today.Her popular 1962 book Silent Spring raised awareness of the dangers of pollution and the harmful effects of chemicals on humans and on the world’s  lakes and oceans.

Sandra Day O’Connor(1930-present)

When Sandra Day O’Connor finished third in her class at Stanford Law School, in 1952,she could not find work at a law firm because she was a woman. She became an Arizona state senator(参议员) and ,in 1981, the first woman to join the  U.S. Supreme Court. O’Connor gave the deciding vote in many important cases during her 24 years on the top court.

Rosa Parks(1913-2005)

On December 1,1955,in Montgomery,Alabama,Rasa Parks would not give up her seat on a bus to a passenger. Her simple act landed Parks in prison.But it also set lff the Montgmery bus boycott. It lasted for more than a year, and kicked off the civil-rights movement. “The only tired I was, was tired lr giving in,”said Parks.

Who made a great contribution to the civil-rights movement in the US?()

A. Jane Addams.

B. Rachel Carson.

C. Sandra Day O’Connor.

题型:多项选择题

焊接电缆使用时,可盘绕成圈状,以防产生感抗影响焊接电流。( )

题型:多项选择题

溶于HCl,有刺激性气体产生的沉淀物质是()。

A.CuS

B.Ca(OH)2

C.)BaSO4

D.BaSO3

题型:多项选择题

简述广告预算的分配。

题型:多项选择题

下列关于涉烟刑事案件移送的概念,说法不正确的是()。

A、依法移送涉烟刑事案件的主体是烟草专卖行政主管部门

B、烟草专卖行政主管部门在依法查处违法行为过程中,发现该违法事实根据刑法规定,涉嫌构成犯罪才会发生移送

C、依法移送涉烟刑事案件的对象是各类国家机关

D、违法行为构成犯罪的,应当依法追究刑事责任,不得以行政处罚代替刑事处罚

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