问题 问答题

平阳市双林县建龙化工厂是一家合伙企业。2004年5月,县国税局在进行税务检查时发现,建龙化工厂没有按照规定报告其全部银行账号。于是,县国税局依照其2003年发布的《关于加强税务管理的若干规定》(1354号文件)对化工厂作出了罚款2万元并责令停业整顿的行政处罚决定。甲公司不服,认为县国税局据以作出处罚决定的《关于加强税务管理的若干规定》违法,因此依法向复议机关提出复议申请。复议机关超过法定期限未作出复议决定,化工厂决定向人民法院提起行政诉讼。请问:

化工厂认为县国税局据以作出处罚决定的《关于加强税务管理的若干规定》违法,是否可以在申请复议时对该文件一同提起审查

答案

参考答案:化工厂可以在申请复议时对该文件一同提起审查。行政复议的对象原则上只能是行政机关作出的具体行政行为,但也有例外。《行政复议法》第7条规定:“公民、法人或者其他组织认为行政机关的具体行政行为所依据的下列规定不合法,在对具体行政行为申请行政复议时,可以一并向行政复议机关提出对该规定的审查申请:(一)国务院部门的规定;(二)县级以上地方各级人民政府及其工作部门的规定;(三)乡、镇人民政府的规定。前款所列规定不含国务院部、委员会规章和地方人民政府规章。规章的审查依照法律、行政法规办理。”从上述规定可知,本题中的《关于加强税务管理的若干规定》属于可以一并提起审查的范围。

阅读理解

Many of the world’s pollution problems have been caused by the crowding of large groups of people into the cities. Supply for the needs of the people leads to further pollution by industry. If the rapid increase of world population in countries continues at the present rate, there may be much greater harm to human beings. Some scientists speak of the increase in numbers of people as “population pollution.”

About 2,000 years ago, the world population was probably about 250 million. It reached a billion in 1850. By 1930 the population was two billion. It is now three and a half billion. It is expected to double by the year 2,000. If the population continues to grow at the same rate, there will be 25 billion in the world a hundred years from now.

Man has been using the earth’s resources more and more rapidly over the past years. Some of them are almost used up. Now many people believe that man’s greatest problem is how to control the growth of the population. The material supplies in the world will be far from enough to support the human population, in time to come, if the present rate of increase continues. Already there is overcrowding in many cities and starvation in some countries. Should man’s population keep on growing so rapidly as before? Many people believe that human survival in the future depends on the answer to this question.

59. The rapid increase in population is considered to be __________.

A. the increase of resources          B. population pollution

C. the development of mankind       D. the present rate

60. The world population will be _________ by the year 2,000.

A. 7 billion                  B. 250 million       C. 25 billion      D. 3.5 billion

61. If the present rate of increase continue, ________________.

A. the world is going to end

B. the earth won’t be able to support the growing population in the future

C. pollution has nothing to do with the rapidly increasing population

D. there would be four billion in the world a hundred years from now

62. Which of the following is WRONG according to the passage?

A. In 1850 the world population reached a billion.

B. Man must fight a battle against population pollution.

C. The world’s population is increasing with years.

D. All of the earth’s resources are gone now.

简答题

材料一:1919年西方一评论家说:威尔逊的原则征服了欧洲,“国际联盟”无疑是他努力一生的一座纪念碑,但是新大陆的政治是否与旧世界一样尚不可知,威尔逊的理想征服了欧洲,但他能否征服美国呢?

——《国际关系史》

材料二:在美国的策动下,联合国主持召开了国际货币金融会议,通过了有利于美国的“布雷顿森林协定”,成立了国际货币基金组织,美元的地位大大加强,并大大有利于美国的商品输出和资本输出。英国极为不满,拒绝批准这个协定,但美国突然宣布“租借法案”(二战期间美国对反法西斯国家的援助法案)停止实行,英国立即发生财政危机。1945年12月,英国被迫批准了……在战后美苏对峙的形势下,西欧诸国被迫依附于美国,又屈从地接受了马歇尔计划。

——《世界史》

材料三:1970年美国和英国、西德、法国、日本在工业生产总值、出口贸易和黄金外汇储备方面占资本主义世界的比重(%),如下表。

国家美国英国西德法国日本
工业总产值37.86.510.16.59.45
出口贸易15.26.812.26.46.9
黄金外汇储备15.54.714.65.35.2
材料四:1970年8月15日,美国宣布了“新的经济政策”,其中包括增加19%的进口附加税。这项措施将共同市场(欧共体)对美国出口的货物交付的平均关税增加了一倍。对此,西欧共同市场六国达成一致协议,要求美国取消10%的进口附加税等措施,否则,将“采取一切必要措施”和“直接反击行动”。英国财政大臣立即通知美国,英国完全同意共同市场六国的建议。

——《世界现代史》

请完成:

(1)威尔逊的理想是否征服了美国?为什么?(3分)

(2)二战后初期,美国与西欧国家之间的政治和经济地位发生了怎样的变化?(6分)

(3)与材料二相比,材料四反映西欧与美国之间的关系有何重大变化?在政治和经济方面有何表现?(3分)