问题 单项选择题

2007年5月7日,上海市浦东新区税务稽查大队某队稽查员褚某根据单位安排对群众举报反映上海和力建材有限公司(以下简称和力公司)逃避缴纳税款的问题进行突击稽查,查获内销进口建材不入账共计35.6万元的四本自制收据。同月26日,浦东新区税务案件侦查室又将该室收到的和力公司逃避缴纳税款的举报材料移送至稽查大队。褚某在查阅该举报材料时,发现和力公司经理刘某在中国银行浦东分行的存放账外销售款的存折及有关单据复印件,意识到和力公司逃避缴纳税款问题十分严重。对此情况,褚某既不向领导汇报,又不进行查处,而是于当晚私自打电话与和力公司会计李某联系,以举报材料中反映的问题相要胁,向李某索要20万元人民币,给其弟弟做生意用。李某向公司的领导报告后,上层决定答应褚某的要求。由于褚某按事前与和力公司的约定,伪造并隐藏了该公司逃避缴纳税款的举报材料,对该公司逃避税款的行为不予查处,致使不征应征税款人民币317万元。请回答下列题:

褚某的行为该定何罪( )

A.受贿罪

B.徇私舞弊不征、少征税款罪

C.受贿罪和徇私舞弊不征、少征税款数罪并罚

D.受贿罪和徇私舞弊不征、少征税款罪择一重罪定罪处罚

答案

参考答案:C

解析: 本题涉及本案中褚某索贿行为与徇私舞弊不征、少征应征税款行为之间的关系。依据《刑法》第388条的规定和《关于办理受贿刑事案件适用法律若干问题的意见》的规定第7条,褚某索要20万元给其弟做生意用,构成受贿罪。从我国刑法第399条第4款规定看,我国刑法对司法工作人员的徇私枉法等渎职行为与受贿行为在定罪上采取的是择一重罪的处断原则。但是除了第399条第4款的情形之外,对于司法工作人员及其他国家工作人员收受贿赂,而实施其他犯罪的,均应数罪并罚。因此,褚某在索贿并徇私舞弊不征、少征应征税款的行为,应当数罪并罚。故本题的答案应为C项。

多项选择题
阅读理解

"Time is a problem for children," states a news report for a new Swiss watch. Children in some countries" learn time slowly" because" they don’t wear watches" and " parents don’t really know how to teach them time. " The children grow up with this handicap and become adults (成人) —and then can’t get to work on time. Is there an answer to this problem? Of course — it’s the Flik Flak, made by a famous Swiss watch company.

The Flik Flak is being marketed as something teaching watch for children aged 4 to 10. The watch itself does not teach children how to tell time, of course; it merely " takes their imagination" by presenting the " hour" hand as a beautiful red girl named Flak and the " minute" hand as a tall blue boy named Flik. Flik points to related" blue" minutes on the dial, while Flak points to " red" hour numbers. The characters and colors combined with parental help, are supposed to teach young children how to tell time.

The watch comes equipped with a standard battery (电池) and a nylon band (尼龙表带). Peter Lipkin, the United States sales manager for the Flik Flak, calls it " childproof if it gets dirty you can throw the whole watch in the washing ma­chine. " The product is being sold in select department stores in Europe, Asia and the United States for a suggested price of $25. Parents who buy the watch may discover that it is one thing to tell time; it’s quite another for them to be on time.

1. From the news report we know that ______.

A. parents are patient when teaching children time

B. parents have little idea of how to teach children time

C. children are likely to learn time quickly

D. children enjoy wearing the Flik Flak watch

2. The author doesn’t seem to believe ______.

A. children will be on time if they have learnt how to tell time

B. a Flik Flak can help parents teach their children how to tell time

C. the Flik Flak can take children’s imagination

D. children usually have trouble telling time if they don’t wear watches

3. The underlined word handicap in Para. 1 means

A. displeasure        B. discouragement        C. disappointment     D. disadvantage

4. The United State sales manager calls the new watch " childproof" because ______.

A. it is designed to teach children to be on time

B. it proves to be effective in teaching children time

C. it is made so as not to be easily damaged by children

D. it is the children’s favorite watch