多项选择题

下列关于税务行政处罚设定和实施主体的陈述，正确的有（　　）。

A.全国人民代表大会及其常务委员会可以通过法律的形式设定各种税务行政处罚
B.国务院可以通过行政法规的形式设定除限制人身自由以外的税务行政处罚
C.国家税务总局可以通过规章的形式设定警告和罚款
D.国家税务总局可以通过规章的形式设定警告但不可以设定罚款

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单项选择题

Brighton is a popular seaside town on the south coast of England. Not long ago, some policemen were very（21）. There had been several serious accidents（22 by motorists driving too fast. The police started to set up a speed trap(速度监视器). They measured（23）of 88 yards on a straight road and watched to see（24）a car took to（25）that far. They knew that if a car took six seconds, it was traveling faster （26）the（27）limit of 30 miles an hour. When the policemen were ready, they hid（28）a hedge (树篱)and started to time passing cars. During their first half an hour, they caught five drivers. The policemen wrote down the（29）of each car and the name and address of the driver. But for the next half an hour the policemen didn′ t see anybody（30）too fast. They thought that this was very（31）. One of them drove a quarter of a mile along the road and saw two students （32）on the grass. They were holding up a sheet of cupboard so that motorists could see it. On the notice one of the students（33）: Danger. Speed trap. The policemen took the notice away and wrote down the names of the students. Later on they were each fined ￡5 for（34）to stop the police catching motorists who were （35）the law. 第（32）题选

A.seat
B.seating
C.sitting
D.sit

多项选择题

根据《企业所得税法》的规定，以下属于居民企业的有（）。

A.依法在中国境内成立的个人独资企业
B.依法在中国境内成立的外商投资企业
C.境外企业在中国境内设立的办事处
D.在中国境外成立，但实际管理机构在境内的企业

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