问题 单项选择题

某公司被甲市乙区地税局处以4500元罚款。该公司不服,于2009年8月4日依法向甲市地税局(位于该市丙区)申请复议。甲市地税局于9月18日作出维持原处罚的复议决定。该公司仍不服,分别向丙区人民法院和乙区人民法院提起行政诉讼。丙区人民法院于9月23日收到起诉状,乙区人民法院于9月26日收到起诉状。关于适格被告和管辖的说法,正确的是( )。

A.乙区地税局是被告,由丙区人民法院管辖
B.甲市地税局是被告,由丙区人民法院管辖
C.乙区地税局是被告,由乙区人民法院管辖
D.甲市地税局是被告,由乙区人民法院管辖

答案

参考答案:A

解析:本题考查的是行政诉讼的被告和管辖。根据行政诉讼法的相关规定,具体行政行为经行政复议机关复议,复议机关维持原具体行政行为的,作出原具体行政行为的行政机关为被告。因此本案中乙区地税局应当是被告。根据行政诉讼法的规定,行政案件原则上由最初作出具体行政行为的行政机关所在地人民法院管辖。只有在行政案件经过行政复议,复议机关改变了原具体行政行为的,该案件才能根据原告的选择确定管辖法院。

阅读理解

I used to think of myself as a fairly open person, but my bookshelves told a different story. Apart from a few Indian novels and the Australian and South African book, my literature collection consisted of British and American titles. Worse still, I hardly ever read anything in translation. My reading was limited to stories by English-speaking authors.

So, at the start of 2012, I set myself the challenge of trying to read a book from every country in a year to find out what I was missing. As I was unlikely to find publications from nearly 200 nations on the shelves of my local bookshop, I decided to ask the planet’s readers for help. I created a blog called A Year of Reading the World and put out an appeal for suggestions of titles that I could read in English.

The response was amazing. Before I knew it, people all over the planet were getting in touch with ideas and offers of help. Some posted me books from their home countries. Others did hours of research on my behalf. In addition, several writers sent me unpublished translations of their novels, giving me a rare opportunity to read works otherwise unavailable to the 62% of the British who only speak English. Even so, selecting books was no easy task. With translations making up only around 4.5 percent of literary works published in the UK and Ireland, getting English versions (版本)of stories was difficult.

But the effort was worth it. I found I was visiting the mental space of the storytellers. These stories not only opened my mind to the real life in other places, but opened my heart to the way people there might feel.

And that in turn changed my thinking. Through reading the stories shared with me by bookish strangers around the globe, I realised I was not alone, but part of a network that spread all over the planet. 

小题1:Which of the following might be found on the blog A Year of Reading the World?

A.Lists of English version books.

B.Research on English literature.

C.Unfinished novels by British writers.

D.Comments on English literature.小题2:Why was it hard for the author to select the right books to read?

A.The author had a busy schedule.

B.The author was only interested in a few topics.

C.The author could only read books written in English.

D.Most books recommended are not available in local bookshops.小题3:The author is probably from_________.

A.America

B.the UK

C.Australia

D.Canada小题4:Which of the following words can best describe the author’s experience?

A.fast and effortless

B.challenging but rewarding

C.hopeless but beneficial

D.meaningful but fruitless

单项选择题