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问题 单项选择题

甲、乙、丙、丁、戊5人共同投资成立某合伙企业，企业经工商行政管理部门核准登记，字号为东汇振兴纸制品厂。丙是执行合伙企业事务的合伙人。经营期间，主管税务机关查明该厂存在偷税行为，决定处以所偷税款1倍的罚款。该厂对税务机关作出的罚款决定不服，向人民法院提起行政诉讼。根据《行政诉讼法》及有关司法解释的规定，本案诉讼代表人应( )。

A．由甲、乙、丙、丁、戊5人推选产生
B．由人民法院依职权在甲、乙、丙、丁、戊5人中指定
C．由执行合伙企业事务的人即丙担任
D．由丙担任的前提是起诉时须经甲、乙、丁、戊4人共同书面授权

答案

参考答案：C

解析： 根据《行政诉讼法》及有关司法解释的规定，合伙企业提起行政诉讼时，以核准登记字号的合伙企业为原告，执行合伙企业事务的合伙人为诉讼代表人。本案诉讼代表人应由执行合伙企业事务的人即丙担任。因此，C选项正确。

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What are the challenges facing multinationals that want to build their brands in China —I think the first thing is ignorance. There’s a huge (1) of the complexity in China, which is more complex than Europe. There are different rules of law, which (2) a significant factor. There are different (3) , Cantonese and Mandarin and lots of others in (4) , and dialects like Sichuan versions. You have problems of distribution. (5) Chinese brands have been (6) local because of the size of the market and the transportation system, What’s (7) built up there is a sort of a pride in localness.
How can companies build their brands in China —China is a place where (8) have to be very patient and you’ve got to build (9) time. You can’t go in (10) invest short-term and then pull out (11) then try to get back in (12) . It’s about being consistent, steady, building (13) reputation, building confidence and then rewards will (14) . It’s a consistent ability to anticipate need. It’s insightfulness that helps brands to (15) ahead.
How are local Chinese brands doing against the multinationals —China’s been built (16) local brands and there are a billion of them and they are (17) spending sums of money locally that really dominate the (18) . But the future is Chinese brands moving outside of (19) and marketing globally, because China’s got to move from a commodity economy to a (20) sophisticated economy, which fundamentally (21) brands. There isn’t a major economy in the world that (22) based upon producing great brands, because they provide far better margins and more sustainable (23) .
Has Asia produced any truly global brands —Japan has. Some of the major companies (24) do really very well with brands. In Korea, some of them (25) but some of them need to catch up in terms of understanding how to really build global brands.
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