问题 问答题

案情:某县税务机关到某公司查账,发现其逃税达3000元,因为会计师刘某外聘临时每个月末帮忙做账,税务机关以刘某私自作假账逃税为由,遂要求刘某对逃税行为负责,并要求其补缴税款。刘某不服,认为自己是接受某公司的指派,并且是该工资老总要求其做假账,其与该公司是委托关系,其税款应当由该公司缴纳,做假账的责任也不应该由自己承担,自己只是违反了会计师的有关规定,应该由会计师事务所及上级管理机关对自己进行一定处罚,税务局无权对其处罚。县税务局未采纳刘某的意见,坚持要求刘某缴纳税款,并对作假账承担罚款2000元。
问题:
1.在此情况下,刘某可以寻求哪种救济途径

答案

参考答案:刘某和某公司都可以作为原告提起行政诉讼,如果某公司提起行政诉讼,则刘某是第三人;反之,如果刘某提起行政诉讼,则某公司是第三人。

解析:[考点] 行政诉讼当事人
[详解] 某公司和刘某是与变更具体行政行为有法律上利害关系的人,属于《行诉解释》可以提起行政诉讼的情况。《行诉解释》第13条规定“有下列情形之一的,公民、法人或者其他组织可以依法提起行政诉讼:……(二)与被诉的行政复议决定有法律上利害关系或者在复议程序中被追加为第三人的;……(四)与撤销或者变更具体行政行为有法律上利害关系的。”在某公司起诉的情况下,刘某可以自己申请或由法院通知其参加诉讼,因为本案的处理结果与刘某有法律上的利害关系,《行政诉讼法》第27条规定“同提起诉讼的具体行政行为有利害关系的其他公民、法人或者其他组织,可以作为第三人申请参加诉讼,或者由人民法院通知参加诉讼。”反之,如果刘某提起诉讼,则某公司可以成为第三人。某公司不能对复议决定再提起行政复议,因为纳税争议不属可以申请二级复议的事项。

阅读理解

As a girl, I've spent a great deal of my time on earth concerned about my weight. So I do know something about exercise. Let me tell you about the calorie-burning activities I've tried or will try.

Salsa (萨尔萨舞)

I try to maintain my weight through dancing. Dancing improves my coordination and sense of rhythm in addition to burning calories. I'm personally interested in salsa, which I find sexy and expressive(有表现力的). But I have not yet to start classes, because classes are very expensive, and I cannot find a dance partner.

Ping-Pong

Ping-pong is the national sport of China, so how could I know nothing about it?

My father is a ping-pong fan, and a really good player. He's won several informal (非正式的) matches. My relationship with ping-pong has always been on-and-off. I'll get into it for a while, and then lose interest. The reason is because I can’t find a good partner. Some stronger can depress you, while someone weaker (or just as weak) can make the game boring.

Tae Kwon Do (跆拳道)

I've recently decided to try tae kwon do as my regular exercise activity. There’s a story behind this choice: A few weeks ago, I was sitting on a bus, concentrating on a book. Suddenly, the bus became very quiet except for the sound of a woman’s crying. I looked up to see what had happened and overheard whispers that she had just quarreled with a man, and the man slapped(拍打) her face. No one on the bus dared say anything because the man looked really strong. Even now I feel ashamed I was among the silent.

That’s why I've made up my mind to learn something that will help me protect others and myself.

小题1:We can guess that the girl is _____ according to the passage.

A.too thin

B.a little fat

C.careful

D.brave小题2:Why doesn’t the girl want to go to learn salsa?

A.The dance is too difficult to learn.

B.Nobody wants to dance with her.

C.She has no time to join the classes.

D.She finds it sexy and expressive.小题3:She is interested in ping-pong because ________.

A.she can play it well

B.it is the national sport

C.her father plays it well

D.she finds a good partner小题4:She has made up her mind to learn Tae Kwon Do mainly because______.

A.she wants to lose weight

B.she wants to protect others and herself

C.she wants to win some matches

D.she wants to beat a strong man小题5:We can learn from the passage that________.

A.the girl has learnt salsa for a long time

B.the girl has played ping-pong many times

C.the girl was brave enough to beat the man

D.she has learnt tae kwon do well

判断题