第11题: [多项选择]纳税人在办理注销税务登记前,应当向税务机关( )。 A. 结清应纳的税款、滞纳金、罚款 B. 提供清缴欠税的纳税担保 C. 缴纳不超过1万元的保证金 D. 缴销发票和其他税务证件 参考答案:A,D 答案解析:[解析] 对外地来本辖区从事临时经营活动的单位和个人申领发票的,税务机关可以要求其提供不超过10000元的保证金。
第27题: [单项选择]From the passage we can infer that _____. A. many people have dedicated to the skating B. modem speed skating will become more and more quick. C. figure skating will be further innovated and improved. D. more and more people like skating now. 参考答案:C 答案解析:从文章可得知,单人滑冰还会进一步发展和提高,故选C。