问题 单项选择题

(一)
王某等6人与陈某订立书面合伙协议,共同投资开办一家合伙企业,陈某为执行合伙企业事务的合伙人。实际经营两年后,当地群众向国税局举报,县国税局稽查局依法检查发现,7人开办的该合伙企业既未办理税务登记也未申报纳税。并且大量使用非法购买的发票。于是,县国税局稽查局决定令其补交税款并缴纳滞纳金,并派人扣押了一批电器设备。后来县国税局稽查局又依法定程序对其进行罚款的决定。王某等人认为补缴税款、接受罚款即可,不同意复议或起诉。但陈某不服,认为主管国税分局未尽有关通知义务,县国税局稽查局补交税款决定无事实根据,并且认为,稽查局无权罚款。

若陈某不服罚款的决定,欲提起行政诉讼,有权管辖的人民法院是( )。

A.县国税局所在地的基层人民法院

B.市国税局所在地的中级人民法院

C.陈某住所地的基层人民法院

D.合伙企业所在地的基层人民法院

E.任意合伙人住所地的人民法院

答案

参考答案:A

解析: 本案是一般的行政诉讼案件,应由最初作出具体行政行为的行政机关所在地的人民法院来管辖,且本案应由基层人民法院审理,故应选A。

完形填空

[1] Dogs are social animals and without proper training, they will behave like wild animals. They will spoil your house, destroy your belongings, bark excessively, fight other dogs and even bite you. Nearly all behavior problems are perfectly normal dog activities that occur at the wrong time or place or are directed at the wrong thing. The key to preventing or treating behavior problems is learning to teach the dog to redirect its normal behavior to outlets(发泄) that are acceptable in the home environment.

[2] One of the best things you can do for your dog and yourself is to obedience train (驯服) it. Obedience training doesn't solve all behavior problems, but it is the foundation for solving just about any problem. Training opens up a line of communication between you and your dog. Effective communication is necessary to instruct your dog about what you want it to do.

[3] Training is also an easy way to establish the social rank order. When your dog obeys a simple request of “come here, sit,” it is showing obedience and respect for you. It is not necessary to establish yourself as top dog or leader of the dog pack (群) by using extreme steps. You can

teach your dog its subordinate (从属的) role by teaching it to show obedience to you. Most dogs love performing tricks for you to pleasantly accept that you are in charge.

[4] Training should be fun and rewarding for you and your dog. It can enrich your relationship and make living together more enjoyable. A well-trained dog is more confident and can more safely be allowed a greater amount of freedom than ______

小题1:What’s the main idea of the passage (no more than 8 words)

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小题2:Complete the following statement with words from Paragraph 2 . (no more than 3 words)

_____________________ is essential to the dogs though it can't solve all behavior problems.

小题3:Fill in the blanks in paragraph 4 with proper words (no more than 4 words)

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小题4:Point out at least 4 benefits of training dogs in Para.4 . (no more than 4 words)

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小题5:What does the word “it ”(Line 1 , Paragraph 4) refer to ? (no more than 2 words) ?

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问答题