某市F百货公司，主营日用百货的零售业务。2000年1月，该市某区地税局在对其1999年的纳税情况进行检查中发现，其法人代表徐某指使有关人员采取发票大头小尾手段进行偷税，偷税数额共计3196元。检查人员立即作出处罚决定，追缴该公司所偷税款，并处以该公司偷税数额4倍的罚款。当事人不服，于次日向该市地税局申请复议。复议机关经审理，作出维持原处罚的复议决定。当事人对该复议不服，以该市地税局为被告向管辖法院提起行政诉讼。
根据案情，依据有关法律规定，对以下问题作出肯定或否定的回答，并简要说明理由：
检查人员对本案违法事实认定清楚，理由充分并有法定依据，可以当场作出处罚决定。
参考答案：
错误。本案F百货公司偷税共计3196元，某区地税局处以该百货公司偷税数额4倍的罚款，计12784元。根据《行政处罚法》第36条规定，某区地税局必须依据行政处罚的一般程序作出处罚决定。
下面是美国著名游记作家Bill Bryson的几本作品，首先请阅读它们的封面信息：
小题1: In this collection, Bill Bryson is writing from home. We find he assesses life both in New England and in the contemporary United States. With the telescopic perspective(远望视角) of one who has stepped out of the American mainstream and come back after 20 years, Bryson holds the mirror up to U.S. culture and feel strange to his motherland. 小题2:This book is a guide to the world’s unspoilt sights and experiences. It presents one thousand fresh and fascinating alternatives to hundreds of well-known tourist destinations and sights, including alternatives to the Carnival in Rio and the beaches of Thailand, the most-visited national parks, over-rated restaurants and holiday sites. 小题3:Returning to the U.S. after 20 years in England, Bill Bryson decided to reconnect with his mother country by hiking the length of the 2100-mile Appalachian Trail. Awed by merely the camping section of his local sporting goods store, he still goes into the wilderness and learns hard lessons about self-reliance. 小题4: A travelogue by Bill Bryson is as close to a sure thing as funny books get. This book is no exception. Following an urge to rediscover his youth, the author leaves his native Des Moines, Iowa, in a journey that takes him to across 38 states in the country, which is like a small town in his opinion. 小题5:Born in Iowa, Bryson backpacked through Europe as a young man. While living in England some 20 years later, he revisited many of the same places from arctic Norway’s northern lights to romantic Capri in Italy. Here he jumps back and forth between old memories and new experiences. |
