有关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，下列说法正确的是(

发布时间：2023-05-19 13:31 │ 来源：www.tikuol.com

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问题：

有关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，下列说法正确的是( )。

A．本罪只能由个人构成

B．虚开的行为包括虚构商品交易内容和税额开具发票

C．介绍他人虚开不构成本罪

D．本罪主观方面只能是故意

E．犯本罪被判处罚金、没收财产的应当先由税务机关追缴税款和所骗取的出口退税款

考点：注册税务师涉税服务相关法律注册税务师税收相关法律

题型：多项选择题

完形填空。

    Mike is a student of Greentree High School. He got up late this morning. So he 1 the school bus. He rode his
bike to the school quickly. Mike didn't look 2 the traffic lights, suddenly he hit (撞) a 3 . The car driver 4
him to hospital right now. The doctor checked Mike very carefully (仔细地). Mike wanted to go to 5 , but the
doctor and the driver 6 him to stay in bed.
    "Now, my boy," said the doctor, "could you tell me your 7 , please?"
    "What are you going to do?" asked Mike.
    "I'm going to tell your parents and your 8 about it." answered the doctor.
    "But my parents 9 my name and my teacher knows my name, 10   ." said Mike.
    The doctor and the driver thought it quite funny and asked him to obey the traffic rules later.

( ) 1. A. sat down
(   ) 2. A. at
(    ) 3. A. bus
( ) 4. A. takes
(    ) 5. A. hospital
(    ) 6. A. said
(    ) 7. A. teacher
(    ) 8. A. teacher
(   ) 9. A. listen
( ) 10. A. else

B. got on
B. on
B. bike
B. brought
B. school
B. asked
B. word
B. student
B. call
B. too

C. missed
C. up
C. car
C. carry
C. bed
C. spoke
C. father
C. classmate
C. know
C. to

D. catched
D. after
D. ship
D. took
D. home
D. told
D. name
D. father
D. hear
D. two

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题型：多项选择题

下列词语书写全都正确的一项是（3分）

A．蜕除威摄惟古是尚斑驳陆离

B．摇曳夙愿粉妆玉琢荒诞不经

C．赊账永诀和盘托出兴高彩烈

D．自诩国萃残羹冷炙通衢大道

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四个完全相同的灯泡a、b、c、d接成的电路如图所示，当M、N间加上一定电压时下列说法不正确的是（　　）

A．c灯最亮

B．d灯最暗

C．a、b两灯亮度相同

D．通过d灯的电流是通过a灯的电流的两倍

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题型：多项选择题

压力支持通气（PSV）的特点不包括（）。

A.压力启动

B.流速切换

C.压力限定

D.可以与辅助／控制呼吸模式（A/C.联合应用

E.可与SIMV或CPAP联合应用于呼吸机的撤离

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题型：多项选择题

在系泊试验时一般取（）额定转速作为试验时的最高转速。

A.0.6-0.7

B.0.7-0.8

C.0.8-0.85

D.0.85-0.9

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