Examination questions of administrative law enforcement certificate 2008-04-1122:14
Category: default category font size: large, medium and small.
I. Multiple choice questions
1, the essence of law is determined by (b)
A law of value b economic conditions c political system d national tradition
2, the core of the phenomenon law is (C)
A social norms b legal norms c rights and obligations d creditor's rights and debts
3. The logical structure of law includes (d), conditional assumptions and legal consequences.
A legal reasoning b mandatory norms c national system d behavior pattern
4, according to the classification method of law, the relationship between administrative punishment law and tax collection and management law is (D)
A substantive law and procedural law b basic law and common law c statutory law and common law d general law and special law
5, the effectiveness of our laws on people is ().
A mainly territorialism, plus individualism and protectionism.
B mainly personal, plus territorialism and protectionism.
C. give priority to protectionism and combine individualism and territorialism.
D individualism
6. Our country adopts the principle (C) for the retroactivity of laws.
A comes from the new and lighter B from the new C from the old and lighter D from the old.
7. Since (a) came into effect, the legislation law of China.
A 2000、7、 1 B 2006 5438+0 C 2002、7、 1
D 200 1、 10、 1
8. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China can set a fine limit of (b) yuan for illegal acts in business activities without illegal income.
a 1000 B 10000 C 3000D 30000
9. For acts that violate the tax law and should be given administrative punishment, the limitation of prosecution is (c) years.
A 1 B 2 C 5 D 20
10. The expenses for holding the hearing shall be borne by (d).
A, the parties who apply for a hearing b, the financial departments at all levels c, the losing party d, and the administrative organ that organizes the hearing.
1 1. The tax authorities may entrust an agent in the following stage (c).
A hearing stage b reconsideration stage c litigation stage d punishment stage
12, law enforcement officers should collect fines on the spot (1)
A. Pay the fine to the administrative organ within 2 days after collecting the fine, and the administrative organ shall pay the fine to the designated bank within 2 days after receiving the fine.
B. Pay the fine to the administrative organ within 5 days after collecting the fine, and the administrative organ shall pay the fine to the designated bank within 5 days after receiving the fine.
C. Pay the fine to the administrative organ within 7 days after collecting the fine, and the administrative organ shall pay the fine to the designated bank within 7 days after receiving the fine.
D, pay the fine to the administrative organ within 10 days after collecting the fine, and pay the fine to the designated bank within 10 days after receiving the fine.
13, the main responsibility of administrative compensation is (a)
Country A, country B infringes on administrative organs, country C infringes on judicial organs, and country D infringes on administrative organs and judicial organs.
14. The administrative compensation request method that the administrative counterpart cannot use is (b).
Party A sued the administrative organ alone, while Party B sued the court directly.
Incidental administrative reconsideration d Incidental administrative litigation
15, the object and scope of administrative litigation is (b)
Some abstract administrative acts made by administrative organs
Specific administrative acts made by administrative organs.
Internal administrative behavior of administrative organs
act of state
16, which of the following statements is incorrect (d)
A both administrative reconsideration and administrative litigation have the principle of not stopping execution.
B both administrative reconsideration and administrative litigation have the principle of non-mediation.
C. If the administrative organ fails to provide evidence and basis for a specific administrative act within the statutory time limit, it shall be deemed that the administrative act has no evidence and basis.
The types of administrative reconsideration decisions do not include administrative reconsideration decisions that confirm illegality.
17. In administrative proceedings, the time limit for the administrative organ to submit evidence to the people's court is (c) days.
A 5 B 7 C 10 D 15
18. When the administrative organ makes a specific administrative act, it fails to inform the parties of the right to sue and the time limit for prosecution at that time, and the maximum time limit for prosecution by the parties is (a) years.
A 2 B 5 C 10 D 20
19. If a party has errors in a legally effective judgment or conciliation statement, it may apply for a retrial within years after it takes effect.
A 1 B 2 C 5 D 20
20. If the administrative organ should transfer the suspected criminal case without transferring it and refusing to correct it, the relevant responsible person shall be given an administrative sanction of (b).
Warning b demerit c demerit d demotion
2 1, the provisions of China's criminal law on tax crimes are mainly reflected in (a)
A chapter 3 section 6 b chapter 6 section 3
C chapter 4, section 6 d chapter 4, section 3
22. A taxpayer's violent refusal to pay taxes caused serious injuries to a county national tax cadre. According to China's criminal law, the taxpayer constitutes a crime (C).
A crime of obstructing the execution of official duties b crime of resisting taxes c crime of intentional injury
Crime of endangering the order of tax collection and management
23. A taxpayer owes 50,000 yuan in taxes and evades recovery by concealing property. After the tax authorities took compulsory measures to recover the tax of 30,000 yuan, after the tax authorities transferred it to the public security organs, a taxpayer refunded the tax of 6,543,800 yuan+0.5 million yuan. Excuse me, this taxpayer (b)?
A does not constitute a crime, and B constitutes the crime of tax evasion and recovery.
C constitutes the crime of tax evasion, and D constitutes the crime of tax resistance.
24, taxpayers illegally buy VAT invoices and then falsely make out, its behavior constitutes (a).
Crime of falsely issuing VAT invoices B Crime of illegally purchasing VAT invoices
Crime of falsely issuing VAT invoices and crime of illegally purchasing VAT invoices.
Crime of endangering the order of tax collection and management
Second, multiple choice questions
1, the main form of national legislation is (ABC)
A make b approve c explain d command.
2. The following social functions belong to the law (ABDEF)
A informs B that C will maintain the rule of the ruling class.
Evaluation of educational compulsion
3. According to the division of the current legal departments in China, the following belong to the legal departments of the Procedural Law (ABEF).
A Administrative Procedure Law B Arbitration Law C Administrative Punishment Law D Administrative Reconsideration Law
E civil procedure law f criminal procedure law
4. Among the following legal classifications, laws that do not belong to the legal classification of most countries (AC)
A public law and private law b domestic law and international law c common law and equity
Substantive law and procedural law
5, according to the provisions of China's "legislation law", shall not authorize legislation matters mainly include (a)
A basic civil system b crime and punishment c deprivation of citizens' political rights d matters related to the judicial system e litigation and arbitration system
6, the basic principles of administrative law mainly include (D)
A principle of legality b principle of rationality c principle of urgency d principle of fairness and openness.
7, administrative behavior has the following characteristics (ABCD)
A administration b unilateral will c forced d free.
8, the following administrative acts belong to the administrative confirmation is (BCD)
A issues a business license, B recognizes the general taxpayer qualification, C allows the deduction of input value-added tax, and D recognizes the responsibility for traffic accidents.
9, the following administrative punishment belongs to the individual punishment (AD)
A administrative detention b reeducation through labor c fixed-term imprisonment d deportation
10, the administrative penalty that cannot be set by local regulations is (AC)
A restriction of personal freedom b revocation or withholding of business license c revocation of business license d withholding of business license e revocation of driver's license
1 1, the administrative punishment law stipulates that the condition for applying summary procedure is (ABCD).
First, the illegal facts are conclusive; B, the punishment has a legal basis; C citizens shall be fined up to 50 yuan, and legal persons and other organizations shall be fined up to 1 0,000 yuan; D. Administrative punishment for giving warning.
12. The written decision on administrative penalty can be delivered in the following ways (ABCD).
A direct delivery b lien delivery c mail delivery d announcement delivery
13. The scope of the hearing procedure of administrative punishment is the administrative punishment made by the administrative organ.
A ordered to stop production and business, B revoked the license or license, C restricted personal freedom, D imposed a large fine.
14, the administrative organ that made the decision on administrative penalty can collect the fine (BCD) on the spot.
First, make a decision on the administrative penalty of a fine of less than 50 yuan on the spot.
B Make an administrative penalty decision on the spot for fines below 20 yuan.
C after making a punishment decision on the spot, it is difficult to implement it if it is not collected on the spot.
D in remote, water and inaccessible areas, it is difficult for the parties to pay the fine to the designated bank, and it is proposed by the parties.
15. Special cases where the state does not compensate include (ADF)
Personal behavior of the staff of administrative organs unrelated to the exercise of their functions and powers
B. In order to exercise their functions and powers, the staff of administrative organs use means other than those prescribed by laws and regulations.
C. staff of administrative organs perform their duties outside working hours.
D. force majeure
E. the staff of administrative organs exercise their functions and powers outside the jurisdiction.
(six) the damage is caused by the administrative counterpart's own behavior.
16. If the administrative organ infringes on the relative person's right to life and health, causing him to completely lose his ability to work, he shall be compensated (ACE).
A medical expenses b reduced income due to missed work c disability compensation d funeral expenses e living expenses paid to dependents who were unable to work before losing their ability to work.
17. The following contents are not within the scope of administrative reconsideration (ACDEF)
A People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Regulations b People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Regulations.
C the State Council's administrative behavior D the internal administrative behavior of administrative organs.
E. Civil disputes F. State acts of the Ministry of Foreign Affairs
19. Which of the following rights can be put forward orally or in writing by the administrative counterpart (AC)?
A file an administrative reconsideration B file an administrative lawsuit C file an application for hearing.
Bring administrative compensation
20. The legal reasons for the termination of administrative reconsideration include (BC)
A handling of incidental review of abstract administrative acts B, C The applicant applies for withdrawal of the application for reconsideration, and the reconsideration organ finds that D does not meet the acceptance conditions.
2 1, the following is the unique principle of administrative litigation (ACEF)
A principle of legality review b principle of debate c principle of mediation does not apply.
D. The principle of final appeal in two cases E. The principle of non-suspension of prosecution
The principle that the administrative organ bears the burden of proof
22. Administrative litigation is a case of first instance (ABCDEF) under the jurisdiction of the Intermediate People's Court.
A Invention Patent B Customs C Specific Administrative Actions of the State Council Department
D. Specific administrative actions of provincial governments E. Major and complicated cases of first instance within their jurisdiction F. Cases of first instance designated by higher courts to be tried by intermediate courts.
23, administrative litigation evidence, the following statement is correct (ABCD)
The evidence verified by the court can be used as the basis for finalizing the case.
B evidence that has not been cross-examined by the court cannot be used as the basis for the court's judgment.
C the evidence collected and supplemented by the reconsideration organ in the process of reconsideration cannot be used as the basis for the court to maintain the original specific administrative act.
D the evidence submitted by the defendant to the court in the second instance but not submitted in the first instance cannot be used as the basis for the court of second instance to revoke or change the judgment of first instance.
24, the people's court ruling applies to the following scope (ABCDE)
A does not accept B and rejects C's jurisdictional objection.
D property preservation e discontinuing the lawsuit f dismissing the lawsuit.
25, the main types of criminal punishment in tax criminal responsibility include (BC)
A deprivation of political rights, b sentence to freedom, c death penalty.
D the death penalty is suspended for two years
26, the administrative organ fails to transfer suspected criminal cases of illegal acts, should be subject to administrative sanctions, including (ABD).
A, the main person in charge of the administrative organ, b, the directly responsible person in charge.
C the person in charge of the reconsideration organ d other directly responsible personnel.
Administrative law regulates administrative relations and regulates and controls administrative power.
The administrative power of 1 comes from the national constitution and laws. 2. The administrative organs exercise state power on behalf of the state. This is mandatory.
Basic principles of administrative law: legality (existing with legal basis and implemented according to legal procedures), rationality (conforming to legislative purposes, only considering relevant factors, applying laws equally, conforming to social morality, being conducive to protecting resources and environment, and conforming to the principle of proportionality), and contingency (protecting national security, restoring social order and safeguarding public interests).
The administrative subject 1 has the administrative authority of the state, 2 can exercise the administrative authority in its own name, 3 can independently undertake corresponding legal responsibilities, 4 the organizational authority stipulated by law, 1 administrative legislation, 2 the administrative decision-making power, 3 the administrative decision-making power, 4 the administrative command power, 5 the administrative execution power, 6 the administrative punishment power, 7 the administrative compulsory power and 8 the administrative judicial power, including administrative organs and organizations authorized by law.
Administrative behavior, factual behavior and legal behavior, the elements of establishment, qualification, power, form and function of administrative behavior.
The effective elements of an administrative act are immediacy, commitment and conditionality. The legal elements of administrative behavior are legal subject, authority, content, procedure and form. The effectiveness of administrative acts is open, definite, binding and enforceable.
Abstract administrative behavior is the act of formulating administrative norms or administrative legislation.
Type of administrative behavior 1 administrative license 2 administrative payment 3 administrative confirmation (identification, appraisal, proof, registration and appraisal) 4 administrative ruling (ownership dispute, infringement dispute, damage compensation dispute) 5 administrative collection (taxation, fees) 6 administrative punishment 7 administrative compulsion (administrative compulsory execution, immediate compulsory execution, administrative investigation compulsory).
1 9961June1,subject: administrative subject; Basis: statutory authority 1 subject statutory 2 The power of administrative punishment depends on the decision of the State Council or its authorized provincial government; 3. The power of administrative punishment must be based on legal authority;
Principle of administrative punishment 1 Statutory principle of punishment A Statutory principle of punishment B Statutory principle of punishment subject and authority C Statutory principle of punishment behavior D Statutory principle of punishment type, content and procedure 2 Statutory principle of fair and open punishment 3 Principle of separation of functions 4 Principle of combining punishment with education 5 Principle of safeguarding the rights and interests of the opposite party 6 Principle of non-repetition of punishment (fines shall not exceed twice).
Types of administrative punishment: seven kinds of personal punishment (/kloc-detention for less than 0/5 days, deportation, entry and exit restrictions, etc. ), property punishment (fines, confiscation of illegal income and property), behavior punishment (order to stop production or business, suspend or revoke the license, suspend or revoke the license) and apply for disciplinary punishment (warning).
Laws, administrative regulations, local regulations and rules may set administrative penalties. The amount of fines shall be determined by the State Council in accordance with the provisions of 1. The fine for illegal acts of non-business activities shall not exceed 1000 yuan. If there is illegal income, the fine shall not exceed 3 times of the illegal income. If there is no illegal income, the fine shall not exceed 1 10,000 yuan; if it exceeds the limit, it shall be reported to the State Council.
Administrative violations that have not been discovered within 2 years will not be punished, and the tax department will be 5 years.
Summary procedure of administrative penalty decision procedure (penalty procedure on the spot) Conditions 1 Determination of illegal facts 2 Legal basis 3 Small fines (citizens, 50 yuan legal persons and other organizations 1000 yuan or less) Steps 1 Determination of illegal facts 2. Hearing the complaints and arguments of the parties 4. Filling out the administrative penalty decision 5 and delivering it to the parties 6 on the spot for filing.
General procedures 1 filing a case, 2 investigating, 3 informing the parties of the factual reasons for administrative punishment, 4 hearing, 5 making a decision on punishment, 6 making a decision on administrative punishment, and 7 serving the decision on the opposite party.
Hearing procedure: Scope: Ordering to suspend production or business, temporarily suspending or revoking permits and licenses, and imposing a relatively large fine (tax). Step 1 application by the parties (within 3 days); The administrative organ shall notify the parties before 7 days, determine the presiding officer, hold a hearing, make a record, and attach the record of the hearing.
The procedures for the execution of fines are divided into 1: collecting fines on the spot (unified receipt of fines by provincial financial departments below 20 yuan); 2. Specialized agencies collect fines (within 0/5 days of the party concerned/kloc); 3. Compulsory execution (3% will be added on a daily basis, the deposit will be frozen by auction and the people's court will be applied for compulsory execution).
1995 65438+ 10 1 The subject of compensation in the administrative compensation law is the state.
Conditions for administrative compensation: 1 The infringer 2 has illegally exercised his functions and powers, 3 has damaged the facts and 4 has causality.
The organ where the staff member works or the entrusting organ is the organ liable for compensation; The state only compensates the damage facts within the scope prescribed by law; Qualified subject of administrative compensation 1 administrative organ and its staff 2 organizations authorized by laws and regulations 3 organizations entrusted to exercise administrative power.
The illegal acts of administrative organs can be divided into 1 illegal specific administrative acts; Scope of administrative compensation for factual acts: 1 infringement of personal rights (freedom, life and health); 2 Infringement of property rights (property rights, creditor's rights, intellectual property rights).
Reasons for administrative violations 1 No right to punishment; 2. Punishment beyond legal authority; 3. Punish content errors; 4. The punishment procedure is illegal.
1 No compensation shall be paid for personal actions unrelated to the exercise of functions and powers. 2 Damage caused by actions of citizens, legal persons and other organizations. 3 Other circumstances (force majeure) stipulated by law.
Qualification for claim transfer 1 When the victim's citizen dies, his heirs and other dependent relatives 2. If a legal person or other organization terminates its rights, it has the right to claim compensation.
Procedures for administrative compensation 1 Claim for compensation made by the counterpart (the infringement was made within 2 years after it was confirmed to be illegal, and was suspended in the last 6 months due to force majeure) 2 The organ liable for compensation accepted 3 The counterpart refused to accept the administrative organ's handling and filed an administrative compensation lawsuit (the organ liable for compensation did not make compensation within 2 months after receiving the application; If you have any objection to the amount of compensation, you should submit it to the court within 3 months. The state shall make compensation or recovery (recovery conditions: a. The organ liable for compensation has paid compensation to the victim; B. The civil servant or the entrusted organization has intentional or gross negligence)
Compensation method: 1 payment of compensation; 2 return property; Restore the original state, mainly by monetary compensation, eliminate the influence, restore the reputation and apologize.
1999 10 1 Administrative Reconsideration Law The relief system, channels and supervision system for safeguarding the legitimate rights and interests of the administrative counterpart.
The object and scope of administrative reconsideration are specific administrative acts made by administrative organs (administrative reconsideration is not allowed for state acts and internal administrative acts of administrative organs and the handling of civil disputes implemented by the State Council, the Central Military Commission, the Ministry of National Defense and the Ministry of Foreign Affairs according to law).
The first-level reconsideration system is under the jurisdiction of the administrative organ at the next higher level to review the legality and appropriateness of administrative acts. If the facts are unclear, the law is improperly applied, and the treatment is obviously unfair, it shall be revoked, changed or ordered to make a new decision. (The administrative reconsideration of taxes and late fees is the pre-procedure of administrative litigation; Optional penalties, preservation measures and enforcement measures)
The principle of administrative reconsideration is legal (1, and the reconsideration institution is a statutory institution or an organization authorized by laws and regulations; The basis of application must be legal; (3) The procedure is legal, fair and open [the process is open, and the information (written reply, evidence, basis and other information about the specific administrative act made) is timely and convenient.
Administrative reconsideration procedure 1 application for administrative reconsideration (within 60 days) 2 administrative reconsideration acceptance 3 administrative reconsideration review 4 administrative reconsideration decision [maintaining the decision, fulfilling the decision within a time limit, revoking the change or confirming the illegal decision (the main facts are unclear and the evidence is insufficient; The application basis is wrong; Violation of legal procedures; Exceeding or abusing authority; The specific administrative act is obviously improper), and the decision is revoked] 5 The administrative reconsideration decision is implemented (the reconsideration decision has legal effect)
1 990 1 June 01Principles of judicial activities in administrative litigation for resolving administrative disputes * * *1Courts independently exercise judicial power 2 Based on facts, taking law as the criterion 3 The system of collegiate panel, recusal and two-instance final appeal 4. The litigants have equal legal status. 5. The lawsuit should be conducted in the national language. 6. Principles of the debate 7. The principle of procuratorial organs' legal supervision over administrative litigation is unique. 1. Principles of the court's review of the legality of specific administrative acts (1. The right to review the discretionary behavior of administrative organs, that is, whether they abuse their powers) 2. Mediation principle (1. Claim for compensation) is not applicable. Mediation can be applied to litigation. 2. The defendant can make a settlement on his own under some special circumstances. 3. The principle that prosecution does not stop execution (defendant A thinks it is necessary to stop execution of laws and regulations applied by plaintiff B). 4. The principle that the administrative organ is responsible for giving evidence.