某税务局通过将某企业当年度账簿资料调回税务局检查，认为该企业有逃避缴纳税款的行为，于是税务局查封了该企业的主要生产设备，并作出了罚款决定。后来事实证明该企业并无上述违法行为，税务局也撤销了查封和罚款决定。但该企业因设备被查封遭受了10万元损失。后来，该企业申请一般纳税人资格认定和申请异地使用发票均遭到该税务局拒绝。
税务机关将企业当年度账簿资料调回进行检查的行为是( )。
A．具体行政行为
B．行政强制行为
C．授益行政行为
D．行政裁决行为
参考答案：A,B
解析： 由于该税务局的行为是针对具体的行政相对人采取具体措施的行政管理行为，所以是具体行政行为。该行为是根据法律规定以强制方式调取纳税人账簿资料进行检查的具体行政行为，所以是行政强制行为。
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| Some personal characteristics play an important role in the development of one's intelligence. But people fail to realize the importance of training these factors in young people. The socalled nonintelligence factors'(非智力因素)include __1__ feelings, will, motivation, interests and habits. After a 30year followup study of 8000 males, American psychologists __2__ that the main cause of disparities in intelligence is not intelligence __3__, but nonintelligence factors including the desire to learn, will power and selfconfidence. __ 4__ people all know that one should have definite objectives, a strong will and good learning habits, quite a number of teachers and parents don't pay much attention to __5__ these factors. Some parents are greatly worried __6__ their children fail to do well in their studies. They blame either genetic factors, malnutrition(营养不良)or laziness, but they never take __7__ consideration these non-intelligence factors. At the same time, some teachers don't inquire into these reasons __8__ students do poorly. They simply give them more courses and exercises, or __9__ criticize or laugh at them. After all, these students lose self-confidence. Some of them just feel defeated and __10__ themselves up as hopeless. Others may go astray(迷途)because they are sick of learning. A __11__ of more than 1,000 middle school students in Shanghai showed that 46.5 per cent of them were __12__of learning because of examinations, 36.4 per cent lacked persistence, and consciousness and 10.3 per cent were sick of learning. It is clear __13__ the lack of improvement of nonintelligence factors has been a main obstacle(障碍) to __14__development in teenagers. It even causes an imbalance between physiological and __15__ development among a few students. If we don't start now to __16__ the improvement of nonintelligence factors, it will not only affect the development of the intelligence of teenagers, but also affect the__17__ of a whole generation. Some experts have put forward __18__ about how to improve students' nonintelligence factors. First, parents and teachers should __19__ understand teenage psychology. On this basis, they can help them to achieve the objectives of learning, __20__ their interests and toughening their willpower. | ||||
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