第15题: [单项选择]The oil discharge monitoring system in the oil tanker vessels is used for detecting the amount of oil discharged overboard to ensure that it does not exceed() A. 15 liters nautical mile B. 30 liters nautical mile C. 60 liters nautical mile D. 100 liters nautical mile 参考答案:B
How do the housewives learn about the offer of free groceries A. On the radio. B. At the supermarket. C. From the manager. D. From their friends. 参考答案:B 答案解析:[听力原文] 18-21 All the housewives who went to the supermarket and had one great ambition: to be
第29题: [单项选择]下列情形中,哪项行为构成偷税罪 A. 某公司因财会人员粗心大意,漏缴应纳税款20万元 B. 某进出口公司在足额缴纳税款5万元的情况下,向税务机关谎报出口,骗取出口退税款 10万元,对于这两部分款项的差额部分 C. 个体户甲采用擅自涂改账簿的方法,少缴应纳税款5000元 D. 某进出口贸易公司采取欺骗方式不缴应纳关税款6万元 参考答案:D 答案解析:根据《刑法》第201条的规定,偷税行为采取的手段包括4种:(1)伪造、变造、隐匿、擅自销毁账簿、记账凭证;(2)在账簿上多列支出或者不列、少列收入;(3)经税务机关通知申报而拒不申报;(4)进行虚假的