问题 单项选择题

某公司的账目混乱,凭证不全,税务机关核定其应纳税额为10万元,该公司认为税务机关核定的应纳税额有误,应当是8万元。税务机关同时对该公司不按规定保管记账凭证处以1万元的罚款,该公司认为税务机关的处罚过重。以下说法正确的是()

A.该公司就应纳税额问题有权向人民法院提起行政诉讼,在法院判决生效前有权拒绝缴纳税款

B.该公司就应纳税额问题应先申请行政复议,行政复议决定作出前有权拒绝缴纳税款,对行政复议决定不服的,可以向人民法院起诉

C.该公司就税务机关作出的罚款决定应先申请行政复议,对行政复议决定不服的,可以向人民法院起诉

D.该公司对罚款决定不申请行政复议也不起诉,又不履行的,税务机关有权自己采取强制执行措施

答案

参考答案:D

解析:《税收征收管理法》中将税务争议区分为纳税人、扣缴义务人、纳税担保人同税务机关在纳税上的争议和当事人与税务机关在处罚决定、强制执行措施或者税务保全措施上的争议。这两种争议的解决程序不同。 《税收征收管理法》第88条第l款规定:“纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时,必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保,然后可以依法申请行政复议;对行政复议决定不服的,可以依法向人民法院起诉。”根据该条规定,同税务机关在纳税上发生争议的,必须先纳税或提供担保,然后申请行政复议,对行政复议决定不服的,才可以起诉。由此可见,AB选项均不正确。 《税收征收管理法》第88条第2款规定:“当事人对税务机关的处罚决定、强制执行措施或者税务保全措施不服的,可以依法申请行政复议,也可以依法向人民法院起诉。”根据该条规定,同税务机关在处罚决定、强制执行措施、税务保全措施方面的争议,可以申请行政复议,也可以直接起诉,所以C选项不正确。 《税收征收管理法》第既条第3款规定:“当事人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉,又不履行的,作出处罚决定的税务机关可以采取本法第四十条规定的强制执行措施,或者申请人民法院强制执行。”根据该条规定,税务机关可以申请法院强制执行,也有权自己采取强制执行措施,所以D选项正确。

阅读理解

A Simple Lesson

“Another bad day at school?” my father asked as I came into the room.

“How could you tell? I didn't shut the door heavily or anything,” I replied. Over the past two months I had either done this or thrown my backpack across the room every time I came home from school. Papa thinks it has something to do with moving to a new house.

“I know this move has been hard on you. Leaving your friends and cousins behind is tough,” Papa said, as he put his arm around my shoulder. “What you must remember is that, with a lot of hard work and some time, you will make new friends.”

“You don't know how hard it is. This year my baseball team would have won the championship. They won't even give me a chance to pitch (投球) here. All I get to play is right field, and that's the worst!”

Papa turned toward me. “Things will get better, I promise you. Let me ask you, do you know why you were named David Lorenzo?”

“Yes, your name is David and grandfather's name is Lorenzo.”

“Very good, and what makes your grandfather so important?”

“He was the first in the family to come to this country and all that,” I answered.

“That is only partly correct. Your grandfather was a very great man. In Mexico, he had been a teacher. When he came to America he could only get low­paid labor jobs because he didn't speak the language. It took him two years before he spoke English well enough to be allowed to teach here, but he did it. He never complained because he knew change could be difficult. Did he ever tell you that?” my father asked.

I looked down at my feet, ashamed at my behavior. “No. That must have been hard,” I said sheepishly.

“Your grandfather taught me that if you let people see your talent, they will accept you for who you are. I want you to always remember what my father taught me, even if it takes a few years for people to see who you are,” said Papa.

All I could say was, “Okay.” Then I asked, “What should I do now?”

Laughing, Papa said, “How about you pitch a few to me? You need some work.”

小题1:Why was the author unhappy that day?

A.Because he moved to a new country.

B.Because his baseball team lost the game.

C.Because he wasn't offered a chance to pitch.

D.Because he quarreled with his friends at school.小题2:The father successfully changed his son's mood by ________.

A.asking him to train harder

B.playing baseball with him

C.telling his grandfather's story

D.introducing him some new friends小题3:The underlined word “sheepishly” probably means ________.

A.shyly        

B.patiently

C.clumsily

D.cautiously小题4:What can we infer about the author?

A.He thinks his father lives in the past.

B.He'd rather live with his grandfather.

C.He will continue to dislike school and everything.

D.He will try his best to adapt to the new environment.

名词解释