题目内容
简述犯罪既遂的标准及形态。
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It’s in the CardsIn recent years, more and more people have been paying for things with credit cards. There are now 565 million credit cards worldwide, but it doesn’t stop there. Debit cards (电子记账卡) are being issued by banks, and store cards are being offered by many department stores. Bills and coins are gradually being replaced by "plastic money." In many countries, phone cards have been introduced for people to use in pay phones. In addition, cards made of paper are being replaced by plastic ones by many organizations and clubs. For example, if you belong to a sports club, your membership card may well be made of plastic.How safe is the plastic used to make these cards, though Until now, most cards have been made from a plastic called PVC. While PVC is being produced, harmful chemicals are released into the atmosphere. One of the most dangerous chemicals that is released is dioxin, which is known to cause cancer in humans. A further problem is that, when a PVC card is thrown away, it is not biodegradable; this means that it does not "break down" and cannot be recycled. Obviously, recycling reduces pollution of the environment.The executive director of the environmental organization and charity Greenpeace, Peter Melchett, says, "If there is a solution to this-and an alternative then it would be madness not to use it." Greenpeace has found a solution and an alternative. Their new credit card is made entirely from a biodegradable plastic that uses plants. The card breaks down in around three months in soil; in this way, it is recycled. In contrast, a PVC card lasts for centuries. Greenpeace hopes that many organizations will soon follow their example and issue cards that do not threaten the public health. The plastic used in credit cards is fairly safe().
[案例二]王某投资开办了一家餐馆(个人独资企业)，其自行核算的2009年度销售收入为100万元，各项支出合计为80万元，应纳税所得额为20万元。2010年4月，经会计师事务所审计，发现有以下几项支出未按税法规定处理： (1)王某的工资费用6万元全部在税前扣除； (2)广告费14万元、业务宣传费8万元全部计入销售费用在税前扣除； (3)业务招待费5万元全部计入管理费用在税前扣除； (4)计提了1万元的坏账准备金在税前扣除。 要求：根据上述资料，分别回答下列小题。 广告费和业务宣传费应调整的应纳税所得额为( )。
对欠缴税款且怠于行使到期债权的纳税人，税务机关依法行使代位权、撤销权后，可以免除欠缴税款的纳税人尚未履行的纳税义务和应承担的法律责任。( )
简述现代人力资源管理的发展趋势。
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