问题 单项选择题

(五)
2008年8月,刘某在甲市地方税务局乙区分局税务稽查四所工作期间,受所里指派对甲市第三造纸厂2007年度地方各税纳税情况进行稽查。刘某在稽查纳税过程中,告知该厂财务科科长邓某:甲市第三造纸厂应补交132053.51元的税款,并处以一倍的罚款,该厂为不交和少交税款,经研究决定向刘某行贿,刘某在收受该厂贿赂的2000元和礼品后,擅自隐瞒甲市第三造纸厂应当补交税款的真实情况,出具了甲市第三造纸厂2007年度应当补交企业所得税2739.66元,罚款一倍的检查表。2009年6月4日经甲市地方税务局乙区分局稽查局对甲市第三造纸厂2007年度地方各税纳税款情况进行专案稽查,查出该厂在2007年度应补交纳税调增税款229377.74元。致使国家少征、不征税款226638.08元。

法院决定开庭审理刘某的受贿罪和徇私舞弊不征、少征税款罪案,如果被告人刘某在开庭前突发疾病死亡,法院应( )。

A.裁定撤销案件

B.宣告被告人刘某无罪

C.裁定终止审理

D.裁定驳回诉讼请求

E.退回起诉的人民检察院处理

答案

参考答案:C

解析: 根据《刑事诉讼法》规定,在人民法院审理阶段,被告人死亡的,如果已经查明被告人无罪的,应当以判决宣告被告人无罪。如果仍未查清或者被告人是构成犯罪的,应当裁定终止审理。因此本题答案为C。

阅读理解

阅读理解。

     Jason

     What I like best is seeing Arsenal win and playing football. If I am feeling sad I will play a football game

on my Play Station 2. The best day I have ever had was when I finished first in the 800-metre race at my

secondary school. It was a school record, although I didn't know that at the time. My family makes me happy,

too.

     Antonio

     My little sister makes me sad because she always tells tales on me to my mum. If I am having a bad day,

food cheers me up. I like chili con came and sweet chili crisps. It makes me happy because I want to be big

and have lots of energy.

     Usman

     I haven't done anything very exciting in my life but one of my best achievements is that I got a good report

from my school this year, because last year I got a bad one. People on TV make me laugh, particularly Eddie

Murphy. If I am having a bad day I watch Basil Brush. I am good at making other people happy. I just talk and

my friends start laughing-they think I am silly.

     Ashleigh

     If I'm having a bad day, knowing that someone is there for me can make me happy. I wouldn't say I'm the

best at making other people happy, but I know that just being a good friend to other people is important. The

things I like doing are singing, dancing, hanging out with my friends and just being lively and funny.

     Kinzey

     The most exciting thing I have ever done in my life was when I went abseiling in Wales. But that was a one-

off. The things I do all the time are playing football, watching movies and going to places with my friends. I

know it sounds bad, but what I find funny is when people hurt themselves. If I am having a bad day I see

someone having a worse day than me, which makes me feel better.

1. ____ like playing football.

 A. Jason and Ashleigh

B. Jason and Usman

C. Kinzey and Usman

D. Kinzey and Jason

2. Which of the following statements is TRUE?

A. Kinzey finds it bad when people hurt themselves.

B. Jason knew he had set a new school record when he finished first in the 800-metre race.

C. When Usman talks, his friends start laughing because they think he is humorous.

D. Antonio likes food because he wants to be big and have lots of energy.

3. Ashleigh mentions all the following things EXCEPT ____.

A. to make other people happy

B. to play football with friends

C. to hang out with friends

D. to be lively and funny 

4. The passage is mainly about ____.

A. what makes different people happy

B. what makes different people feel moved

C. relationships between different people

D. what different people think success is

判断题