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简答题 某在校研究生编撰出版《证券法全书》一部，一次取得稿酬10000元，该生及出版社（扣缴义务人）在规定的期限内不缴应纳税款，经税务机关限期催缴仍未缴纳应纳税款。该生认为自己是未参加工作的学生，不应承担个人所得税的纳税义务。问题：1．该生是否属于个人所得税的纳税人2．如属纳税人，该生应缴纳多少税款3．如属纳税人，该生和出版社不缴应纳税款的行为属于何种性质的违法行为他们相应承担什么样的法律责任
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峨眉山、庐山、黄山是雨凇出现较多的地区。（）
第二篇Stop Eating Too Much"Clean your plate!" and "Be a member of the clean-plate club!" Just about every kid in the US has heard this from a parent or grandparent. Often, it’s accompanied by an appeal: "Just think about those starving orphans (孤儿) in Africa!" Sure, we should be grateful for every bite of food Unfortunately, many people in the US take too many bites. Instead of staying "clean the plate", perhaps we should save some food for tomorrow.According to news reports, US restaurants are partly to blame for the growing bellies (肚子). a waiter puts a plate of food in front of each customer, with two to four times the amount recommended by the government, according to a USA Today story. Americans traditionally associate quantity with value and most restaurants try to give them that. They prefer to have customers complain about too much food rather than too little.Barbara Roils, a nutrition (营养) professor at Pennsylvania State University, told USA Today that restaurant portion sizes began to grow in the 1970s, the same time that the American waistline (腰围) began to expand.Health experts have tried to get many restaurants to serve smaller portions. Now, apparently, some customers are calling for this too. The restaurant industry trade magazine QSR reported last month that 57 percent of more than 4,000 people su.rveyed believed restaurants served portions that were too large; 23 percent had no opinion; 20 percent disagreed But a closer look at the survey indicates that many Americans who can’t afford fine dining still prefer large portions. Seventy percent of those earning at least $150,000 per year prefer smaller portions; but only 45 percent of those earning less than $25,000 want smaller.It’s not that working class Americans don’t want to eat healthy. It’s just that, after long hours at low-paying jobs, getting less on their plate hardly seems like a good deal. They live from paycheck (薪金支票) to paycheck, happy to save a little money for next year’s Christmas presents. Parents in the United States tend to ask their children（）
案例(一) 某市一个商业区内有两家经营十分成功的商业企业。甲企业为大型连锁超级市场，乙企业是某着名品牌服饰的经销商。甲企业在经营中充分利用信息技术的支持，及时获取产品和市场信息，并进行快速处理和准确传递。根据信息系统提供的信息，甲企业实现了对各连锁店准确而及时的供货，加速了存货周转，降低了成本，其经营的商品以低廉的价格吸引了大量的顾客。乙企业经营的品牌服饰由知名设计师设计，手工制作，样式独一无二，虽然价格昂贵，但也吸引了部分顾客，销售收入也很可观。 从商业运作模式和竞争战略角度分析，甲企业所采用的战略有( )。
Passive Smoking Is Workplace KillerPressure mounted on Britain on Monday to take action on(51)smoking with new research showing second - hand smoke(52)about one worker each week in the hospitality industry (服务行业).Professor Knorad Jamrozik, of Imperial (帝国的) College in London, told a conference on environmental tobacco that second – hand(53)kills 49 employees in pubs, bars, restaurants and hotels each year and contributes to 700 deaths from lung cancer, heart(54)and stroke across the total national work force."Exposure in the hospitality(55)at work outweighs (超过) the consequences of exposure of living(56)a smoker for those staff," Jamrozik said in an interview.Other(57)have measured the levels of exposure to passive smoking but Jamrozik calculated how it would translate into avoidable deaths.His findings are(58)on the number of people working in the hospitality industry in Britain, their exposure to second - hand smoke and their(59)of dying from it.Jamrozik said the findings would apply to(60)countries in Europe because, to a greater or(61)extent, levels of smoking in the community are similar.Professor Carol Black, president of the Royal College of Physicians, which sponsored the meeting, said the research is proof of the need for a ban on smoking in(62)places."Environmental tobacco smoke in pubs, bars, restaurants and other public places is(63)damaging to the health of employees as well as the general public," she said in a statement."Making these places smoke - free not only protects vulnerable (易受伤害的) staff and the public, it will(64)help over 300,000 people in Britain to stop smoking completely," she added.Ireland recently became the first country to introduce a national ban on smoking in public(65). New York and parts of Australia have taken similar measures. 51（）
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