问题 多项选择题

2009年8月4日,某市地税稽查局在对市纺织总会2008年度代扣代缴个人所得税的情况进行检查时发现,该总会不仅少代扣代缴个人所得税4.02万元,还擅自将已经代扣代缴的5.36万元的个人所得税采用少申报的方法隐瞒了下来。 2009年8月11日,市地税稽查局向该纺织总会下达了补缴个人所得税5.36万元的《税务处理决定书》(限15日内缴纳)和将对其应扣未扣及已扣少缴的税款分别处1倍罚款的《税务行政处罚事项告知书》,根据该纺织总会提出的听证要求,市地税局稽查局依法举行听证。案件经审理后,市地税局稽查局依法于8月15日下达了罚款9.38万元的《税务行政处罚决定书》(限15日内缴纳)。
2009年8月30日,该市纺织总会对处罚不服向市地税局依法申请行政复议。
市地税局复议决定,维持稽查局的处罚。该纺织总会对复议决定仍不服,向法院提起诉讼。法院依法进行审理。

根据《行政诉讼法》及其司法解释的规定。在( )的情况下,法院可以缺席判决。

A.原告纺织总会申请撤诉、法院裁定不准许撤诉,经法院合法传唤无正当理由拒不到庭
B.原告纺织总会法人终止,其权利义务的承受人放弃诉讼权利
C.被告市地税局稽查局被撤销
D.被告市地税局稽查局因不可抗力不能参加诉讼
E.被告市地税局稽查局经法院两次合法传唤无正当理由拒不到庭

答案

参考答案:A,E

解析: 被告经两次合法传唤,无正当理由拒不到庭的,可以缺席判决。原告或者上诉人申请撤诉,人民法院裁定不予准许的,原告或者上诉人经合法传唤无正当理由拒不到庭,或者未经法庭许可而中途退庭的,人民法院可以缺席判决。选项B导致诉讼终结。选项CD导致诉讼中止。

阅读理解

请阅读下列应用文和相关信息,并按照要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑

首先请阅读以下新闻:

A. Liu Xiang teaches quake students hurdling

Chinese hurdler Liu Xiang Monday visited students in a primary school in Bei Chuan County, a hard-hit area in 2008 May 12 earthquake, and showed them how to run hurdles.

B. Experts: 3G still has a long way to go

While China’s three leading telecom operators are playing up the third generation (3G) telecom technologies, it is likely to take years for 3G services to become popular in China.

C. China table tennis team swept all 5 gold medals

Yesterday China team swept all 5 gold medals at World Table Tennis Championships in Yokohama. Besides these 5 golds, China also gained all 5 silver medals and other 8 bronze medals. The 2 rest bronze medals are separately won by Japan and China Hong Kong.

D. Sleeping too much or too little increases your risk of diabetes(糖尿病).

Middle-aged or old people who get too little sleep, or too much, are far more likely to develop diabetes. A study has found that those who did not enjoy the level of seven to eight hours’ sleep a night were two and a half times more likely to develop a blood sugar abnormality that is linked to type 2 diabetes.  

E. Obama seeks to block release of abuse photos

US President Barack Obama declared Wednesday he would try to block the court-ordered release of photos showing US troops abusing prisoners, out of concern that the pictures would endanger US forces in Iraq and Afghanistan.

F. Future of flu outbreak remain unclear

US public health expert Laurie A. Garrett said Wednesday that how serious the A(H1N1) influenza situation is going to develop remains unclear. A Washington state man with H1N1 influenza died last week, health officials said, the third U.S. sufferer to die as the new flu strain confirmed in more than 2,200 Americans appeared in Japan and Australia.

以下是人物信息,请从上述A-F选项中匹配适合他们阅读的新闻:

小题1:Liu Ming works as a chairman of a local Ping Pong club in Foshan. He shows great concern for sports news especially the news about Ping Pong. He has never missed a single Ping Pong match of China Ping Pong Team.

小题2:Han Yiwei is a successful CEO of a big International Company in Guangzhou. He usually flies to other countries for business, so he would like to equip himself with the most advanced communication appliances and know the news concerning the development in the communication area.

小题3:Han Lei is an18-year-old girl, studying in a High School. She is fond of sports and is good at tennis and jumping. Besides, she has a particular interest in those sports pop-stars.

小题4:Chen Lirong just retired from a college, living with his husband, who is retired too. They want to arrange their life without work in a better way and enjoy the life with a healthy body and high spirits. So she particularly pays more attention to their health.

小题5:Li Hongyu studies in China Foreign Affairs University, majoring in International Relationship, and especially he shows great concern for the relationship between America and the Middle East countries.

单项选择题