问题 问答题

平阳市双林县建龙化工厂是一家合伙企业。2004年5月,县国税局在进行税务检查时发现,建龙化工厂没有按照规定报告其全部银行账号。于是,县国税局依照其2003年发布的《关于加强税务管理的若干规定》(1354号文件)对化工厂作出了罚款2万元并责令停业整顿的行政处罚决定。甲公司不服,认为县国税局据以作出处罚决定的《关于加强税务管理的若干规定》违法,因此依法向复议机关提出复议申请。复议机关超过法定期限未作出复议决定,化工厂决定向人民法院提起行政诉讼。请问:

在诉讼过程中,县国税局改变了原来作出的行政处罚决定,但甲公司并未撤诉,此时法院是否应当驳回起诉

答案

参考答案:在诉讼过程中,县国税局改变了原来作出的具体行政行为,但甲公司并未撤诉,此时法院应继续对原被诉的行政处罚决定进行审理,而不应驳回起诉。人民法院经审查认为原行政处罚决定违法的,应当作出确认其违法的判决;认为原处罚决定合法的,此时方可作出驳回原告诉讼请求的判决。根据《行政诉讼法解释》第50条第3款规定:"被告改变原具体行政行为,原告不撤诉,人民法院经审查认为原具体行政行为违法的,应当作出确认其违法的判决;认为原具体行政行为合法的,应当判决驳回原告的诉讼请求。"

阅读理解

阅读理解。

     Reading is very important to help you learn English. To learn as much as you can from reading, you

need to read different kinds of English. This book provides not only different kinds of English but also a

good way to check your reading ability.

     There are four parts in the book:

     Part 1 is Messages: In this part somebody wants to send information in writing to somebody else. There

is a test on timetable and a test on text messages.

     Part 2 is People: In this part all the tests are about people. For example, there is an informal letter between

friends. There is formal (正式的) English in biography (传记). There is a job application as a model to help

with your writing, as well as testing your reading.

     Part 3 is Places: In this part, too, many different kinds of English are shown, some informal and some

formal. There is the informal English of a holiday postcard. There is also the formal English in a letter of

complaint.

     Part 4 is Things: You will find some descriptive writing in this part. There are descriptions of clothes

and of a computer.

     You can do these tests in any order you like, or you can do all the tests with a formal or informal text.

I enjoyed writing this book and I hope you enjoy using it.

1. We can find the introduction to a product in _______.

A. part 1

B. Part 2

C. Part 3

D. Part 4

2. Which of the following is most probably written in informal English?

A. A letter of complaint.

B. A computer handbook.

C. A letter of a friend.

D. A story of a president.

3. The passage is most probably written for _______.

A. test designers

B. students

C. test-takers

D. teachers

4. What is the best title of the book?

A. Test Your Reading

B. Help with Your Writing

C. Learn Different Kinds of English

D. Practise English in Different Ways

单项选择题 A1/A2型题