问题 多项选择题

(五)
2008年8月,刘某在甲市地方税务局乙区分局税务稽查四所工作期间,受所里指派对甲市第三造纸厂2007年度地方各税纳税情况进行稽查。刘某在稽查纳税过程中,告知该厂财务科科长邓某:甲市第三造纸厂应补交132053.51元的税款,并处以一倍的罚款,该厂为不交和少交税款,经研究决定向刘某行贿,刘某在收受该厂贿赂的2000元和礼品后,擅自隐瞒甲市第三造纸厂应当补交税款的真实情况,出具了甲市第三造纸厂2007年度应当补交企业所得税2739.66元,罚款一倍的检查表。2009年6月4日经甲市地方税务局乙区分局稽查局对甲市第三造纸厂2007年度地方各税纳税款情况进行专案稽查,查出该厂在2007年度应补交纳税调增税款229377.74元。致使国家少征、不征税款226638.08元。

根据《刑法》的规定,刘某的行为构成( )。

A.受贿罪

B.徇私舞弊不移交刑事案件罪

C.徇私枉法罪

D.徇私舞弊不征、少征税款罪

E.滥用职权罪

答案

参考答案:A,D

解析: 根据《刑法》规定,徇私舞弊不征、少征税款罪,是指税务机关的工作人员徇私舞弊,不征或者少征税款,致使国家税收遭受重大损失的行为。在本案中,刘某作为税务人员,本应在工作中人认真负责,依法征税,但是,由于刘某贪财图利,收受甲市第三造纸厂的贿赂,对该征的税少征,致使国家遭受重大税收损失,因此刘某的行为已经同时构成受贿罪和徇私舞弊不征、少征税款罪。

阅读理解

阅读理解

     You love Jay Chou's songs and you can sing some quite well. So you make a video of your

performance and post it online for your friends to see. But what if this led to something beyond

your wildest imagination-a career in music?

     Canadian teenager Justin Bieber, 16, has just had the magical experience: He posted homemade

videos of his versions of songs by American singer Chris Brown online for his relatives. He received

a phone call from Brown, telling him how much he liked his performance. His singing eventually

earned him a fan base and a record contract. After releasing a popular EP (extended play密纹唱片)

record in November 2009, his album My world 2.0 came out last Tuesday.

     Bieber sings ballads and songs about puppy love. But is he just another gooey (甜腻的) teen idol?

David Malitz, a columnist with the Washington Post, doesn't think so. "If we truly want the best for

American children, let us pause and give thanks for Justin Bieber," he writes. "After years of humdrum

bubblegum (乏味的摇滚舞曲) from Miley Cyrus and the Jonas Brothers, the 16yearold has thrown

a candycoated wrench (扭转) into Disney's heartthrob (甜心) assembly line (生产线) by giving

young fans something worth screaming their lungs out for: lovable pop songs."

     From a boy who grew up below the poverty line with his divorced mom to a star who caused

nearriots (近乎失控) in shopping malls, even Bieber himself can't believe his overnight fame,

although his kind of success is becoming more and more common in the Internet era.

     Interested in hockey (冰球), the national sport of Canada, the boy once put up pictures of players

on the walls of his bedroom. He dreamed of being a hockey star and used to practice signing his

autograph (签名). He doesn't need practice now. He signs autographs, if the girls can get close

enough, as a music star.

1. What did Chris Brown think of Justin Bieber's singing?

A. He didn't like it.

B. He liked it very much.

C. He didn't say anything.

D. He supported Justin Bieber.

2. Who is a columnist?

A. Chris Brown.  

B. Jay Chou.

C. David Malitz. 

D. Miley Cyrus.

3. What can we learn from the fourth paragraph?

A. He had a happy family.

B. His family was very poor once.

C. His family was rich.

D. His family helped him a lot.

4. What's Justin Bieber's hobby?

A. Singing.  

B. Hockey.

C. Signing.  

D. Making records.

单项选择题