保险营销员因故意犯罪被判处刑罚的，或者因经济违法违规活动受到行政处罚或者行业自律组织

典型失神发作发作脑电图呈（）。

A.逐渐增强的10次/秒棘波祥节律

B.暴发性多棘波

C.多棘--慢波

D.弥漫性高波幅慢波

E.双侧对称3Hz棘慢综合波

车削时，工件的旋转是主运动。

下列货物实行单一从量定额计征消费税的是（）。

A.啤酒

B.药酒

C.果木酒

D.酒精

某企业2013年企业所得税年度纳税申报的应纳税所得额为-120万元（假定以前年度均盈利并缴纳企业所得税）。2014年7月税务机关对该企业的2013年度纳税情况进行税务稽查发现如下问题：

（1）2013年度6月企业以上年工资总额的10%标准为全体职工支付补充养老保险，合计30万元，计入“管理费用”，12月进行账务调整，将超过2013年职工工资总额的5%部分12万元调整计入“应付职工薪酬-应付职工福利费”。因当年实际发生的职工福利费用未超过规定标准，2013年企业所得税年度纳税申报时，未作纳税调整。

（2）2011年已作为“坏账损失”税前扣除的应收账款30万元，于2013年8月重新收回，企业将收到款项计入“其他应付款”，2013年企业所得税年度纳税申报时未缴纳企业所得税。

（3）2013年7月，拒收供货方提供的预定货物，向供货方支付违约金4万元，企业计入“营业外支出”，2013年企业所得税年度纳税申报时未作纳税调整增加。

针对上述问题，税务稽查部门，作出如下决定，并于2014年8月制作《税务处理决定书》、《税务行政处罚告知书》通知该企业：调增该企业2013年度企业所得税所得额46万元，分别为：超过当年职工工资标准的5%补充养老保险部分计12万元不允许在企业所得税税前扣除、以前年度已作资产损失当年收回的30万元应计入所得额、支付供货方违约金4万元不允许税前扣除。同时作出补税、罚款和加收滞纳金的决定：对调增的所得额按适用税率应补缴企业所得税11.5万元，自2014年1月1日起按日加收万分之五的滞纳金和按应补税额处以0.5倍的罚款。企业未提出听证的要求，税务局下达《税务行政处罚决定书》。

问题：税务机关对该企业2013年企业所得税作出的补税（或追缴）、罚款和加收滞纳金的处理有哪些方面不当？并说明理由。

Who won the World Cup 1994 football game What happened at the United Nations How did the critics like the new play (1) an event takes place, newspapers are on the streets (2) the details. Wherever anything happens in the world, reporters are on the spot to (3) the news.

Newspapers have one basic (4) , to get the news as quickly as possible from its source, from those who make it to those who want to (5) it.

Radio, telegraph, television, and (6) inventions brought competition for newspaper. So did the development of magazines and other means of communication. (7) , this competition merely spurred the newspapers on. They quickly made use of the newer and faster means of communication to improve the (8) and thus the efficiency of their own operations. Today more newspapers are (9) and read than ever before. Competition also led newspapers to branch out into many other fields. Besides keeping readers (10) of the latest news, today’s newspapers (11) and influence readers about politics and other important and serious matters. Newspapers influence readers’ economic choices (12) advertising. Most newspapers depend on advertising for very (13) .

Newspapers are sold at a price that (14) even a small fraction of the cost of production. The main (15) of income for most newspapers is commercial advertising. The (16) in selling advertising depends on a newspaper’s value to advertisers. This (17) in terms of circulation. How many people read the newspaper

Circulation depends (18) on the work of the circulation department and on the services or entertainment (19) in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information (20) the community, city, county, state, nation, and world—and even outer space.

19（）

A. offering

B. offered

C. which offered

D. to be offered