根据《刑法》的规定,下列关于涉税犯罪的说法中,正确的是()。A.虚开增值税专用发票罪只能由故意构根据《刑法》的规定,下列关于涉税犯罪的说法中,正确的是()。
A. 虚开增值税专用发票罪只能由故意构成
B. 虚开增值税数额5000元以上的,应当依法定罪处罚
C. 偷税罪中,偷税数额在5万元以下的,纳税人或者扣缴义务人在公安机关立案侦查以前已经足额补缴应纳税款和滞纳金,犯罪情节轻微,不需要判处刑罚的,可以免予刑事处罚
D. 犯偷税罪被判处罚金的,行政罚款折抵罚金
E. 虚开增值税专用发票罪的最高法定刑为无期徒刑
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
Children can be taught to read and write and to do both with ease and competence. In spite of all the evidence today to the contrary, that is one thing we must keep in mind. Now more than ever before, the ability to make out what others have written and to put oneself across clearly are necessary adult skills. They are skills no one is born with and that everyone who is to become literate must learn.
Given a chance, children can learn to use words exactly and vividly to write about the world they are so busy discovering, as well as to convey their thoughts and feelings. They can learn how to tell a story, how to describe accurately an event they have watched or taken part in, how to give directions to another person who wants to go somewhere or make something, how to organize an argument, and how to share with others their moods of excitement, anger, fright and happiness. This much is within the reach not of just a few especially talented or privileged children but of every child, or it should be. Given a proper chance to learn how to write, children can even learn to enjoy the process of discovering how to communicate more and more meaningfully.
The facts are well known. The question is what we are to do. We must reject most of the current theories as to why our children are not learning. They are simply poor excuses for our own failures. It is said, for example, that television is so attractive to children that it is keeping them from reading. But watching television for reasonable periods of time and with some attention paid by parents to the quality of the programs is at least as useful in learning to read as the same number of hours spent roller skating or playing halls. It is certainly true that many children would benefit by more active play out of doors, but this would not turn them into readers. Just because children learned to read in the past does not mean that they spent all their school lessons required. But it is also true that children today who do learn to read and write do not treat television as their only resource.
According to the author, children must have necessary adult skills. That is, they must ______.
A. learn their skills from adults
B. try to develop their abilities to understand others and express themselves
C. behave themselves like adults
D. learn literature from adults
A new generation of storytellers has been born whose deceptions have benefited from a college education.
A psychological research has found that while lies typically take place in a fifth of all 10-minute conversations, the number increases to one in three if the participants have been university or college- educated.
Education gives some people the vocabulary and confidence to deceive. The lies may not be important-so-called white lies--but they are more sophisticated than you might find elsewhere in society.
Other research also implicates the better-educated as more likely to lie. A survey of lies among 500 people showed that more highly trained people could not only make up more lies but also detect them more easily.
Scientists are only starting to study how higher education that emphasizes learning and repeating stories, nurtures(培养) an ability to shape experience and memorize it. There is a connection that may have something to do with the education style. that people receive, but it's still too early to make a conclusion.
Investigation also shows that highly educated government officials who never lied are increasingly rare. The grown-ups who would rather get into difficulties than tell a lie have been replaced by much younger intellectuals who tend to be more ruthless(无情的) and don't care so much about the truth.
"I remember some colleagues boasting about how much money they received for getting a gentleman a passport, and that sort of thing. They looked excited and could not stop themselves, even the graceful ladies." said a retired official. While the better-educated may be more frequent liars, psychologists are also finding that women are starting to overtake men.
It is traditionally viewed that men lie more than women, such as empty boasts about their jobs while women tend to tell untruths only in order to avoid hurting and to protect family members.
This is changing, however. Twenty years ago sociologists at Bath University showed that men would lie up to 10 times as often as women. Five years ago the research result was three times as often. And now the gap has narrowed to a few points: t58% of men and 62% of women said they would lie and cheat in an interview to get a job.
Their research suggests that while men still lie as much as they always have done, women are set to outperform. them in the next decade.
"Storytellers" in the first sentence refers to ______.
A. novelists
B. liars
C. speechmakers
D. college students