2007年上海市公务员考试 行测(37)

135．本案行政罚款属于（ ）

A．申诫罚 B．能力罚 C．财产罚 D．人身罚 136．该公司不服，向市国税局申请复议，下列说法正确的是（ ） A．该公司只可以先申请复议 B．该公司可以直接向人民法院起诉

C．市国税局不予受理的决定肯定缺乏法律依据 D．市国税局不予受理的决定未必缺乏法律依据 【参考答案与解析】

134．D。行政主体不明确或超越相应行政主体职权的行政行为法律视为无效。 135．C。财产罚是指使被处罚人的财产权利和利益受到损害的行政处罚。

136．BD。《税收征收管理法》第88条规定，纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议是，必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保，然后可以依法申请行政复议；对行政复议决定不符的，可以依法向人民法院起诉。当事人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的，可以依法申请行政复议；也可以依法向人民法院起诉。但是人对税务机关的处罚决定逾期不申请行政复议也不向人民法院起诉、又不履行的，作出处罚决定的税务机关可以采取本法第40条规定强制执行措施，或者申请任命法院强制执行。该公司不服稽查部门的处罚决定，不属于复议前置事项，故可排除A选项，B正确。《行政复议法》第9条公民、法人或其他组织认为具体行政行为侵犯其合法权益的，可以自知道该具体行政行为之日起六十日内提出行政复议申请；但是法律规定的申请期限超过六十日的除外，本题没有说明该公司提起复议的具体期限，故市国税局不予受理的决定未必缺乏法律依据，故排除C、选D。

（三）阅读下面材料，回答137～140题：

egulations of the CPC local committees of the party work of the Chinese Communist Party (for trial implementation) Ordinance, such as the selection and appointment of party and Government leading cadres work of important laws and regulations within the party. Focus on honesty and self-discipline standards of \n\principles of party discipline punishment and types of disciplinary offence and punishment provisions, master of the local Party Committee and party responsibilities, principles of organization and operation mechanism, grasp the principle of selecting and appointing party and Government leading cadres, conditions and requirements. 2, and learning series speech to Mao Zedong comrade members of work method, and XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) out poverty immediately on do action--XI comrade in XX work during important presentation excerpts work to dream into really--XI comrade in XX work during advocate practice line \do\c textbook, Series important speech, General Secretary, and further study and understanding, XI Jinping of Fujian, XX working a series of important speeches, important instructions, understanding on reform, development and stability, domestic and Foreign Affairs and national defense and in running the party, State and army's important exposition, understand which methods of Marxist stand, grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \prehensive\p understanding of innovation, coordination, development of green, open, shared ideas, adapt to, grasp, leading economicNew normal development and pay more attention to promoting the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance国

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