问题 单项选择题

某县国税局对某建材公司进行税务检查,发现其违法使用发票。2008年3月6日,县国税局向建材公司依法送达《税务行政处罚事项告知书》。建材公司随后进行了陈述和申辩。2008年3月15日,县国税局对建材公司作出罚款500元的决定,并依法送达《税务行政处罚决定书》。建材公司认为公司提出陈述和申辩意见后,县国税局不进行复核,拒绝听取陈述和申辩意见,处罚决定违法。于是,建材公司向县人民法院提起诉讼,请求撤销处罚决定。

若法院查明,县国税局对建材公司提出的陈述和申辩意见不进行复核、拒绝听取陈述和中辩意见的事实成立,则根据《行政处罚法》的规定,县国税局的处罚决定______。

A.存在程序瑕疵,但是成立并且有效,法院应当判决维持该处罚决定

B.属于明显不当,法院应当裁定撤销该处罚决定

C.不合理但是合法,法院应当判决驳回原告诉讼请求

D.不能成立,法院应当判决确认该处罚决定违法

E.成立但是无效,法院应当裁定撤销该处罚决定

答案

参考答案:D

阅读理解

Microblog(微博) is used by more and more people in China. Do you know what it is? Microblog makes the people around the world to know each other better. It helps people to find the information that they need easier, also to get some information about the world they did not know before.

Many famous people are using microblog now, including singers, TV hosts and artists. Yao Chen once became the queen of microblog because her microblog has over 1.3million followers; Li Yuchun sent a microblog and got 11760 comments(评论) within 24 hours; Cai Kangyong, who is a famous TV host and famous writer in Taiwan, has 15143 more followers within 24 hours.

Why is microblog so popular? The most important reason is that it is convenient(方便的). People need not use too much time to write the articles to express their feeling. They can write at most 140 words, and then send it through computers or mobile phones onto the microblog. They can use it anytime, anywhere.

Many of my friends use microblog to share what they see, hear and think in a sentence or a photo with others. Also, they can follow their friends’ or their favorite stars’ microblogs. Microblog is very hot now!

Have you microblog today ?

根据短文内容,完成下列句子。

小题1:Microblog helps people to find ___________ that they need easier.

小题2:___________ is the queen of microblog.

小题3:Microblog is so ___________ that it’s becoming more and more popular.

小题4:People send their words through ______ or mobile phones onto the microblog.

小题5:We can use a microblog to _________ what we see, hear and think in a sentence or a photo.

单项选择题 A1型题