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简述税务行政赔偿的构成要件。

答案

参考答案：税收行政赔偿的构成要件包括以下几个方面：（1）税务行政赔偿的侵权主体是行使国家税收征收和管理权的税务机关及其工作人员。（2）税务机关及其工作人员行使职权的行为违法。（3）存在损害事实，且所损害的必须是税收相对人合法的财产权和人身权。（4）税务行政侵权行为与损害事实之间具有因果关系。

阅读理解
阅读理解。

    In England, people often talk about the weather because you can experience (经历) four seasons (季节)
in one day. In the morning the weather is warm just like in spring. An hour later clouds come and then it
rains hard. The weather gets a little cold. In the late afternoon the sky will be sunny, and it will be like in
summer.
    In England, you can also have summer in winter (冬天), or have winter in summer. So in winter you
can swim sometimes, and in summer sometimes you should (应该) wear warm clothes.
    When you go to England, you will see that some English people usually take an umbrella or a raincoat
with them in the sunny morning, but you should not laugh at them. If (如果) you don't take an umbrella or
a raincoat (雨衣), you will regret (后悔) later in the day.

1. What do people need to take when they go out in England?
[ ]
A. Raincoats.
B. Bikes.
C. Umbrellas.
D. Both A and C.
2. In the morning the weather is ______ just like in spring.
[ ]
A. cold
B. warm
C. hot
D. cool
3. In England, people often talk about the weather ______.
[ ]
A. because they can experience four seasons in one day
B. because they like talking about the weather
C. because they have good weather
D. because they can't talk about others
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单项选择题

甲县人民政府为建宾馆，向该县银行贷款500万元，届期未能偿还，银行便向人民法院提起诉讼。该案所涉及的法律关系（）。

A.不是平等主体之间的民事法律关系

B.应属政府行政行为

C.是管理者和被管理者之间的纵向经济关系

D.是平等主体之间的民事法律关系，应由民法调整
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