xuejianjieshaoshuo，bentuanrenyuangoucheng“laozhongqing”fenbubijiaopingheng，jiyouqibashisuidelaonianren，yeyouxiaoxuewunianjidexuesheng，zhuanmengenxuexiaoqingjiahefuqinyiqicantuan。zhiyebeijingyeduozhongduoyang，baokuogongsizhiyuan、ziyingyezhu、tuixiurenyuan、xueshengdeng。

　　zhongtuwangtigongdexinxixianshi，weiyuzhuozhoumatouzhenmatoucun、chuyuzhuozhouxunqingzaihaizhongxindiduandebeijingrentianshudiankufang，shouzaishishuishenzuigaochaoguo2mi，suoyouqikan、tushujiezhi8yue3ri15shirengjinpaozaiwangyangzhizhong，yijingquansun，yuji20tianneikufangwufazhengchangfahuo，yijingchanshengdedingdanwufachuli。gaigongsitongguojiajinlianxiyinchangzhongxinyinzhikexuliangdadetushulaizijiu。　　据3·15晚会曝光，听花酒对外宣传称这款酒具有提升免疫力、改善睡眠、保障男性勃起功能、调节生理紊乱、抗衰老等功效。但据《中华人民共和国广告法》明确规定，酒类广告不得含有明示或暗示饮酒有消除紧张和焦虑、增加体力等功效。

　(　)　(　)他(ta)进(jin)一(yi)步(bu)介(jie)绍(shao)，(，)1(1)0(0)年(nian)前(qian)，(，)习(xi)近(jin)平(ping)主(zhu)席(xi)提(ti)出(chu)构(gou)建(jian)人(ren)类(lei)命(ming)运(yun)体(ti)共(gong)同(tong)理(li)念(nian)，(，)1(1)0(0)年(nian)来(lai)，(，)中(zhong)国(guo)构(gou)建(jian)人(ren)类(lei)命(ming)运(yun)共(gong)同(tong)体(ti)，(，)从(cong)理(li)念(nian)转(zhuan)化(hua)为(wei)行(xing)动(dong)，(，)从(cong)愿(yuan)景(jing)转(zhuan)变(bian)为(wei)现(xian)实(shi)，(，)中(zhong)方(fang)提(ti)出(chu)并(bing)落(luo)实(shi)全(quan)球(qiu)发(fa)展(zhan)倡(chang)议(yi)，(，)全(quan)球(qiu)安(an)全(quan)倡(chang)议(yi)，(，)全(quan)球(qiu)文(wen)明(ming)倡(chang)议(yi)，(，)积(ji)极(ji)提(ti)供(gong)国(guo)际(ji)公(gong)共(gong)安(an)全(quan)产(chan)品(pin)，(，)以(yi)中(zhong)国(guo)式(shi)现(xian)代(dai)化(hua)促(cu)进(jin)世(shi)界(jie)共(gong)同(tong)发(fa)展(zhan)，(，)取(qu)得(de)全(quan)方(fang)位(wei)、(、)开(kai)创(chuang)性(xing)的(de)重(zhong)大(da)成(cheng)果(guo)。(。)亚(ya)太(tai)是(shi)合(he)作(zuo)发(fa)展(zhan)的(de)热(re)土(tu)，(，)中(zhong)国(guo)将(jiang)始(shi)终(zhong)扎(zha)根(gen)亚(ya)太(tai)，(，)建(jian)设(she)亚(ya)太(tai)，(，)造(zao)福(fu)于(yu)亚(ya)太(tai)，(，)与(yu)地(di)区(qu)各(ge)国(guo)共(gong)同(tong)共(gong)筑(zhu)亚(ya)太(tai)合(he)作(zuo)的(de)大(da)舞(wu)台(tai)，(，)携(xie)手(shou)共(gong)建(jian)亚(ya)太(tai)命(ming)运(yun)共(gong)同(tong)体(ti)。(。) 「そう。こういうのってひどいと思わない冷たすぎると思わない」　　（yi）zhunquerendingmingxingguanggaodaiyanxingwei。chumingxingzuoweiguanggaozhuweizijishengchanhuozhexiaoshoudeshangpinjinxingguanggaotuijiewai，mingxingzaishangyeguanggaozhongtongguoxingxiangzhanshi、yuyan、wenzi、dongzuodengduishangpinhuozhefuwujinxingtuijianhuozhezhengming，yingdangyifarendingweiguanggaodaiyanxingwei。guangboguanggaosuibuchuxianmingxingxingxiang，danbiaomingmingxingxingmingbingyimingxingmingyituijieshangpinde，yingdangrendingmingxingjinxingleguanggaodaiyan。mingxingyibanyandeyingshijujiaosezaiguanggaozhongduishangpinjinxingtuijiede，yingdangrendingmingxingbenrenjinxingleguanggaodaiyan。mingxingweituijian、zhengmingshangpin，zaicanjiayulejiemu、fangtanjiemu、wangluozhiboguochengzhongduishangpinjinxingjieshao，gouchengguanggaodaiyanxingwei。qiyemaoyongmingxingmingyihuozhedaoyongmingxingxingxiangjinxingguanggaoxuanchuande，bushuyuguanggaodaiyanxingwei。

　　因此在不断强化税收征管的同时，应该同步适度推进税制改革，适度降低名义税率，让企业实际税负维持在一个合理水平，同时国家财政收入也并不会由此减少，进而实现良性循环。　(　)　(　)今(jin)年(nian)3(3)6(6)岁(sui)的(de)李(li)樟(zhang)煜(yu)，(，)已(yi)经(jing)在(zai)残(can)疾(ji)人(ren)自(zi)行(xing)车(che)项(xiang)目(mu)征(zheng)战(zhan)多(duo)年(nian)。(。)2(2)0(0)1(1)2(2)年(nian)伦(lun)敦(dun)残(can)奥(ao)会(hui)，(，)他(ta)第(di)一(yi)次(ci)实(shi)现(xian)了(le)残(can)奥(ao)冠(guan)军(jun)梦(meng)。(。)接(jie)下(xia)来(lai)，(，)从(cong)里(li)约(yue)到(dao)东(dong)京(jing)，(，)再(zai)到(dao)巴(ba)黎(li)，(，)他(ta)带(dai)着(zhe)梦(meng)想(xiang)破(po)风(feng)前(qian)行(xing)，(，)每(mei)届(jie)残(can)奥(ao)会(hui)都(dou)有(you)金(jin)牌(pai)入(ru)账(zhang)。(。)据(ju)介(jie)绍(shao)，(，)李(li)樟(zhang)煜(yu)获(huo)得(de)的(de)各(ge)类(lei)国(guo)际(ji)赛(sai)事(shi)奖(jiang)牌(pai)已(yi)有(you)5(5)0(0)多(duo)枚(mei)。(。)

　　2010年，工程项目老板王某承揽凤山县某道路建设工程，在施工建设过程中遇到纠纷问题，工程难以推动，王某就找到了时任县国土资源局副局长杨平，请求其出面帮忙协调。在杨平多次到场出面协调下，该工程得以顺利开展。为表感谢，王某给杨平送去了5万元的“感谢费”。

　　[huanqiushibaoteyuejizhe renzhong]yingguozhengfudangdishijian13riyi“dajipujingdezhanzhengjiqi”weiyouxuanbu50xiangxinzhicai，duixiangbaokuo5jiazhongguoshiti。zhongguozhuyingguoshiguanfayanrendangtianhuiyingshuo，yingguozhengfuwangguguoneiguojiminyi，buduanhuoshangjiaoyou，budanmeiyoufansizijideeliexingjing，fanerluozhizuimingzhicaizhongguojiqitaguojiaqiye，chongfenbaoluleyingfangdexuweizuilian。zhongfangduncuyingfanglijijiuzhengcuowu，chexiaoduizhongguoqiyedezhicai。 　　笔者跟多位省级、市级税务人士交流得知，目前并没有全国性查税部署。一些地方根据当地税收大数据风险提示等对个别企业查税，是日常工作，也是税务部门正常履职。毕竟税务部门主要负责税收、社会保险费和有关非税收入的征收管理，发现偷逃税、少缴税行为，理应依法制止，否则就是渎职。

吴立功