问题 单项选择题

某县地税局责令宋某缴纳个人所得税20万元。宋某逾期不缴。2006年6月17日,县地税局书面通知某银行将宋某20万元存款划入国库,以抵缴税款,但未告知宋某。宋某2011年4月20日到银行取款时才被告知其存款被扣划。下列选项的说法正确的是:______

A.该银行对县地税局的通知行为不服,可申请行政复议
B.宋某对县地税局的扣划不服,可向县政府申请复议
C.宋某对县地税局的责令缴税决定不服,可直接提起行政诉讼
D.宋某最迟有权在2011年7月20日起诉

答案

参考答案:B

解析: 县地税局通知某银行划拨存款,并没有影响某银行的权益,故该银行无权申请行政复议,选项A错误。县地税局,是省以下垂直管理部门,本级政府和上一级主管部门均可充当复议机关,故B正确。对责令缴税决定不服的,是复议前置案件,不可直接起诉,故选项C错误。根据《行诉法解释》第42条,相对人不知道行政机关作出的具体行政行为内容的,其起诉期限从知道或者应当知道该具体行政行为内容之日起计算;但该具体行政行为除涉及不动产的,相对人从该具体行政行为作出之日起超过5年提起诉讼的,人民法院不予受理。在本题,划拨存款发生在2006年6月17日,宋某在2011年6月17日之后起诉的,法院不予受理,故D项错误。
注意:税务机关的纳税决定,是复议前置;其作出的其他行政行为,仍是复议选择。地税是省以下垂直领导部门,其复议机关的确定有点特别。起诉的最长保护期,是十分特别的制度,须足够重视。

选择题
阅读理解

Just put your special clothes on in the morning and you could jump 3 meters into the air and even carry more than 60 kilograms without getting tired. The walk to school would be very , very easy. Such supercharged clothing is one of the products that could be created using “wearable robotics” technology.

Designed to improve a person’s senses and skills, the device could be as simple as a hearing aid. Or it could be a full-body suit that senses what you’re going to do, then helps you do it better.

“A superman suit would be the final result in wearable robotics,” said Francois Pin, head of robotics and energy systems at the Oak Ridge National Laboratory(橡树林国家实验室), US. While these suits are at least ten years away, in some areas the technology is already in use.

Researchers are developing artificial arms and legs that allow old, disabled or injured people to move freely. Thus US Army is interested in using wearable robot legs to help soldiers run faster, carry more equipment and be stronger in battle. Jobs that involve lifting heavy loads or saving lives from the rubble of an earthquake could also become much easier.

A robot is a device that responds to a command. You’re probably with simple robots, such as toy cars or airplanes that respond to buttons you push on a remote control.

Wearable robotics goes further. Instead of just receiving information through a wire or remote control, the robotic device can send information back to its controller.

Suppose you wore a sleeve that has sensors where your joints are. Every time you move your arm, the sleeve senses your movements and sends the information to a robot, which then moves its arm just as you did. When the robot hits or touches something, it sends a signal back to the sleeve and you sense the action.

In this way, scientists are working to wrap the robot around the person. Their goal is to make the sleeve, shoe or suit help you do what you want to do.

小题1:Which of the following can replace the underlined word “ supercharged” in Paragraph one?

A.expensive

B.overcharged

C.advanced

D.full of electricity小题2:Products resulting from this wearable robotics technology do not include ___________.

A.remote controls

B.hearing aids

C.wearable robot legs

D.superman suits小题3:From the passage, we can infer that_______________.

A.it will be ten years before robotic devices are in use

B.the wearable robotics technology has been employed in some areas

C.the robots in the robotic devices will do whatever you want to do

D.people must become lazier and less healthier in the future