下列行政复议情形中，需终止行政复议的是（）。
A.申请人与被申请人按规定达成和解
B.因不可抗力，致使复议机关暂时无法履行工作职责的
C.申请人申请停止执行，复议机关认为其要求合理的
D.作为申请人的公民下落不明
参考答案：A
解析：
税务行政复议规则规定在行政复议期间，有下列情形之一的，行政复议终止：
(1)申请人要求撤回行政复议申请，行政复议机构准予撤回的；
(2)作为申请人的公民死亡，没有近亲属，或者其近亲属放弃行政复议权利的；
(3)作为申请人的法人或者其他组织终止，其权利义务的承受人放弃行政复议权利的；
(4)申请人与被申请人依照税务行政复议规则第八十七条的规定，经行政复议机构准许达成和解的；
(5)行政复议申请受理以后，发现其他行政复议机关已经先于本机关受理，或者人民法院已经受理的。中止行政复议前三项，满60日行政复议中止的原因未消除的，行政复议终止。选项B、D属于行政复议中止的情形；选项C属于停止执行的情形。
Never try to work when you are very hungry .If you 36 your homework right after school, you may want to have a snack before getting to work. Always do your homework 37 you get tired.____38____wait until very late in the evening ,or the assignment(功课)will seem much 39 than it really is .Break your time into manageable(易处理的) period .If you have more than 40，give yourself a break after an hour .On the other hand ,don't break it up _41 that you can’t get anything done .You should be able to work at least half an hour at a time 42 .Don't put it off 43 the last minute .If you put off doing your homework ,you will always think of it ,and you won’t enjoy your 44 so much .If you put it off until the end of the week until right before a test ,you will have too much work to do for the exam .A little bit each night ,enough to keep up with what is happening each day in school ,will take the fear out of tests and keep you on top of it all .Do your hamework__45 every day .This will help you make it a habit .It will make it easier to do ,and it will make free time more enjoyable as well.
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