问题 问答题 案例分析题

A县国税局查出B企业在2007年上半年隐瞒产品销售收入5笔,偷税数额8,000元,因此作出《税务处理决定书》和《税务行政处罚决定书》,决定追缴税款8,000元,处以偷税数额2倍的罚款。B企业不服,在缴纳了8,000元税款后,向C市国税局(为A县国税局的上一级国税局)申请复议。在复议期间,A县国税局通知B企业的开户银行,扣缴了罚款16,000元,B企业不服,再次向C市国税局申请复议。

C市国税局对于B企业不服强制执行措施的复议申请很快作出复议决定,撤销A县国税局的具体行政行为。B企业随即向A县国税局要求退还已扣缴的罚款,但A县国税局认为复议决定并没有要求退款,且有关税务行政处罚的决定并未被撤销,表示暂不退款,待有关处罚决定的复议结果出来后再处理。C市国税局受理B企业不服税务处理决定和税务行政处罚决定而提起的复议申请后,复议期已满仍未作出复议决定,B企业决定通过行政诉讼来解决这方面的问题。法院审理本案期间,A县国税局进一步查明,原来所认定为偷税的5笔销售收入,实际上只有2笔有确凿的证据,另外3笔难以认定,且按2倍罚款也确实过重,因此决定撤销原处理决定和处罚决定,重新作出决定,改为补交税款3,000元,罚款1倍。B企业以税务机关已重新作出具体行政行为,愿意接受新的决定为由,向法院申请撤诉。

根据以上案情,请回答下列问题:

B企业要求A县国税局退款被拒绝后,为此向人民法院起诉C市国税局,B企业的这种作法是否有依据?B企业向法院申请撤诉,法院是否可以裁定准许撤诉?

答案

参考答案:

有法律依据。可以。

填空题
阅读理解

阅读理解。

     Anthony Horowitz was miserable as a child. He was, as he put it, "never very bright" and couldn't win

the attention of his very wealthy parents, who loved his "clever" old brother better. At age 8,Horowitz was

sent away to an abusive (辱骂的) boarding school in his native England, even though he screamed and

pleaded (恳求) with his parents year after year not to send him," The thought was, It'll be good for him."

He recalled.

      It was not. Horowitz did badly in his studied, had few friends and was bullied (欺负) for five years.

"My teachers couldn't have had a lower opinion of me." He said. "I wasn't even smart enough to rebel. The

one thing I remember from the very earliest age was this desire to write. When I was 10 years old, I

remember asking my parents to get me a typewriter for my birthday because I wanted to be a writer."

     Now, at the age of 55, Horowitz is one of the world's most successful children's book authors. His Alex

Rider series has sold more than 5 million copies, and the eighth book featuring the young spy, Crocodile

Tears, came out this month.

     The Alex Rider books tell the adventures of 14-year-old Alex Rider, an agent for The British intelligence

agency M 16.

     Horowitz said he doesn't try to write for kids; it just comes out that way. "I have a feeling that it's to do

with purity and simplicity. I give as little information as is necessary to describe the room, the character in

the room, and get on with the action," he said.

     The style has also made Horowitz a successful writer of television shows for adults in Britain because,

he says, writing books for kids is a lot like writing television for grown-ups. In both cases, it's all about

entertaining people with a good story.

     Now, Horowitz couldn't be happier with his life. He sums up his success " … you can be anything you

want to be if you just believe in yourself. I do believe it completely."

1. In the boarding school, Horowitz's teachers _______.

A. often criticized him

B. showed great concern for him

C. taught him how to write storied

D. thought little about his ability

2. Which of the following is true of Anthony Horowitz?

A. He was the most loved child of his family.

B. He benefited a lot from boarding school.

C. He emphasizes the plot rather than character in stories.

D. Although he is successful, he isn't very happy.

3. What advice does Horowitz have for readers?

A. Confidence is the key to success

B. Hardship teaches valuable lessons

C. Interest is the best teacher

D. Industry is the parent of success

4. In which section can you most probably read the passage?

A. Campus Trends

B. Culture & Leisure

C. Our World

D. Science Life