问题 单项选择题

税务稽查员甲发现A公司欠税80万元,便私下与A公司有关人员联系,要求对方汇10万元到自己存折上以了结此事。A公司交10万元汇到甲的存折上以后,甲利用职务上的便利为A公司免交80万元税款办理了手续。对甲的行为应如何处理

A.认定为徇私舞弊不征、少征税款罪,从重处罚

B.认定为受贿罪,从重处罚

C.认这为徇私舞弊不征、少征税款罪与受贿罪的竞合,从一重罪处罚

D.认定为徇私舞弊不征、少征税款罪与受贿罪,实行并罚

答案

参考答案:C

解析:【测试点】 受贿罪与徇私舞弊不征、少征税款罪的竞合问题。【解析】 《刑法》第404条规定了徇私舞弊不征、少征税款罪,“税务机关的工作人员徇私舞弊,不征或者少征应征税款,致使国家税收遭受重大损失的,处五年以下有期徒刑或者拘役;造成特别重大损失的,处五年以上有期徒刑。”税务稽查员甲向A公司索要10万元贿赂后,“利用职务上的便利为A公司免交80万元税款办理了手续”,完全符合徇私舞弊不征、少征税款罪的犯罪构成,故甲构成徇私舞弊不征、少征税款罪。《刑法》第385条规定了受贿罪,“国家工作人员利用职务上的便利,索取他人财物的,或者非法收受他人财物,为他人谋取利益的,是受贿罪”。税务稽查员甲向A公司索要10万元贿赂,又符合受贿罪的犯罪构成,故甲还构成受贿罪。甲的受贿行为和徇私舞弊不征税款行为实际上是一个行为,属于同一行为触犯两个法条的想象竞合犯,应从一重罪处罚。故本题应选择C项。

阅读理解

阅读理解

     Everyone loves Adventure land!The Parks and Exhibitions were built for you to explore, enjoy, and

admire their wonders. Every visit will be an unforgettable experience. You will go away enriched, longing

to come back. What are you going to do this time?

     The Travel Pavilion

     Explore places you have never been to before, and experience different ways of life.

     Visit the Amazon jungle village, the Turkish market, the Tai floating market, the Berber mountain

house and others. Talk to the people there who will tell you about their lives, and things they make. You

can try making a carpet, making nets, fishing...

     The Future Tower

     This exhibition shows how progress will touch our lives. It allows us to look into the future and explore

the cities of the next century and the way we'll be living then. Spend some time in our space station and

climb into our simulator(模拟装置) for the Journey to Mars!

     The Nature Park

     This is not really one park but several.

     In the Safari Park you can drive among African animals in one of our Range Cruisers: see lions,

giraffes, elephants in the wild. Move on to the Ocean Park to watch the dolphins and whales. And then

there is still the Aviary to see...

     The Pyramid

     This is the center of Adventure land. Run out of film, need some postcards and stamps? For all these

things and many more, visit our underground shopping center. Come here for information and ideas too.

1. The Travel Pavilion is built to help visitors _______.

A. realize the importance of travelling          

B. become familiar with mountain countries

C. learn how to make things such as fishing nets

D. learn something about different places in the world

2. If you want to get a toy lion to take home, where will you most likely go?

A. The Pyramid.          

B. The Nature Park.    

C. The Future Tower.    

D. The Travel Pvilion.

单项选择题