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      2012中央電大??瓶荚囆〕?開放英語2小抄(完整版電大小抄)+電大英語小抄范文

      時間:2019-05-14 02:11:45下載本文作者:會員上傳
      簡介:寫寫幫文庫小編為你整理了多篇相關(guān)的《2012中央電大??瓶荚囆〕?開放英語2小抄(完整版電大小抄)+電大英語小抄范文》,但愿對你工作學(xué)習(xí)有幫助,當(dāng)然你在寫寫幫文庫還可以找到更多《2012中央電大??瓶荚囆〕?開放英語2小抄(完整版電大小抄)+電大英語小抄范文》。

      第一篇:2012中央電大專科考試小抄-開放英語2小抄(完整版電大小抄)+電大英語小抄范文

      第一部分 交際用語

      1.-Hello, may I talk to the headmaster now?-C_ A.Sorry, you can’t B.No, you can’t

      C.sorry, he is busy at the moment 2.–What kind of TV program do you like best?--A A.It’s hard to say, actually B.I only watch them at weekend C.I’m too busy to say 3.-Oh, sorry to bother you.-C.A.Oh, I don’t know B.No, you can’t C.That’s okay

      4.-Can you turn down the radio, please? -A.A.I’m sorry, I didn’t realize it was that loud B.Please forgive me C.I’ll keep it down next time

      5.--Would you mind if I open the window for a better view?--C A.That’s fine, thank you B.Yes, please C.Of course not 6.– Hello, could I speak to Don please?--B

      A.Who are you B.Who’s speaking

      C.AreyouJane 7.--May I know your address?--A A.Sure.Here you are B.I have no idea C.It’s far from here 8.— How’s the movie? Interesting?

      —B A.I was seated far away in the corner B.Far from.I should have stayed home watching TV C.It was shown late until midnight 9.— What if my computer doesn’t work?

      —B A.I’m not good at computer B.Ask Anne for help C.I’ve called the repair shop

      10.--Let’s take a walk.--C A.Yes, let’s B.Oh, thanks C.Yes,please11.11、– What’s the problem, Harry?-A.A.I can’t remember where I left my glasses B.No problem at all C.Thank you for asking me about it 12.— Is this the motel you mentioned? —A.A.Yes, it’s as quiet asweexpected B.It looks comfortable C.No, the price’s reasonable

      13.-Would you like to have dinner with us this evening? -B.A.I don’t know

      B.Sorry, but this evening I have to go to the airport to meet my parents C.No, I can’t

      14.–Well, Mary, how are you?--C.A.I’m good B.I’m pleased C.I’mfine 15.— Would you like to see the menu? —A.A.No, thanks.I already know what to order B.Your menu is very clear C.I hear the food here is tasty

      16.--I think the Internet is very helpful.--A.A.Yes, so do I B.That’s a very good idea C.NeitherdoI 17.I think the Internet is very helpful.--________A___________.A.Yes, so do I.B.That’s a very good idea C.Neither do I D.I’d rather go surfing on it 18.I have an appointment with Dr.Johnson.--__________C__________.A.The appointment is put off B.You look sick and weak

      C.Please wait for minute.He is busy now D.Tell me your ID number

      19.Afternoon, sir.Where to?--_______A____________.A.Please get me to the airport B.please pick me up next time C.I’ve been to the airport D.The plane will take off in an hour 20.— Can I help you to get it down? — C.A.No problem B.Yes.Let’s get it

      C.Thanks.It’s so nice of you D.It’s no trouble at all

      21.— I’m trying to call Marie, but there’s no answer.— D.A.I didn’t realize that B.Here is a message for her C.I’m really sorry about it D.Really? Maybe she’s out 22.— Are you sure about that? — D.A.You needn’t worry about that B.I like the idea.C.Oh, no.I’m afraid of that D.Oh, yes.I’m absolutely positive 23.— Would you like to see the menu? — A.A.No, thanks.I already know what to order B.Your menu is very clearC.I hear the food here is tasty D.The setting is very comfortable 24.— What if my computer doesn’t work? — B.A.I’m not good at computer B.Ask Anne for help

      C.I’ve called the repair shop D.There must be something wrong 25.— How’s the movie? Interesting?

      — C.A.It was shown late until midnight B.It was starred by a few famous people C.Far from.I should have stayed home watching TV D.I was seated far away in the corner 26.— Is this the motel you mentioned? — B.A.ItlookscomfortableB.Yes, it’s as quiet as we expected

      C.You’re so considerate D.No, the price’s reasonable

      第二部分 詞匯與結(jié)構(gòu)

      1.The difinition leaves _ B for disagreement.A.a small room B.much room C.great deal room 2.I prefer classic music

      B pop music.A.than B.to C.with 3.Ancient Greece is the

      C

      of western civilization.A.sorces B.source C.origin

      4.It is very convenient A here.A.living B.to live C.live 5.All the team members tried their best.We lost the game,C.A.as B.therefore C.however 6.The sun heats the earth, C is very important to living things.A.that B.what C.which

      7.When we were having a meeting, the director the bad news by telephone.A.was telling B.was told C.couldtell 8.More and more people in China now _A_ to work regularly.A.drive B.drives C.have driven 9.Let me _B_ the case carefully before I draw a conclusion.A.look out B.look into C.look after 10.The patient acted on the doctor’s _C_ and finallyrecovered.A.advices B.advise C.advice.11.Silk _A by Chinese for thousands of years now.A.has been used B.was used C.is used 12.You _B to lock the door at night.A.shall B.ought C.must 13.You must explain __C_ how they succeeded ___ the experiment.A.of us, for B.at us, at C.to us, in 14.Before I got to the cinema, the film_A A.had begun B.has begun C.is begun 15.I have lived here __B__ 1997.A.for B.since C.from

      16.A lecture hall is __B_ where students attend lectures.A.that B.one C.which

      17.I’m tired.I _ B __ working very hard.A.have B.have been C.had

      18.He keeps _B_ at himself in the mirror.A.to look B.looking C.look 19.The bedroom needs _C_.A.decorate B.to decorate C.decorating

      20.Before she left on the trip, she __ A __ hard.A.had trained B.has trained C.would trained 21.He is the man _C_ dog bit me.A.that B.which C.whose

      22.Mary forgot _B_ a letter to her mother, so she wrote to her just now.A.writing B.to write C.to have written 23.– What’s happened to Tom?--__A __ to hospital.A.He’s been taken B.He’ll be taken C.He’s taken 24.He was _ C _ about his new job.A.above the moon B.on the moon C.over the moon 25.Everything _B _ if Albert hadn’t called the fire brigade.A.will be destroyed B.would have been destroyed C.would be destroyed

      26.On his first sea _B__, he was still quite young but showed great courage to face the storm.A.trip B.voyage C.tour

      27.I broke my leg when I _A__skiing in America.A.was B.is C.would be

      28.She was convicted _C_ murder.A.to B.in C.of

      29.He, as well as I, _ A _ a student.A.is B.am C.are

      30.Mother was busy.Although she was not watching the basketball on TV, she __A __ it on the radio.A.was listening to B.was hearing C.was listening 31.Hardly _A_ home when it began to rain.A.had I got B.I had got C.had Iarrived in 32.It happen _C_ a winter night.A.at B.in C.on

      33.After _C__ the shopping list, I found that I forgot to buy salt.A.examining B.testing C.checking D.seeing 34.Ann is studying __ B __ at university.A.politic B.politics C.politician D.political

      35.After_ C __the bid, major construction began in Beijing.A.win B.wining C.winning D.won

      36.A lecture hall is ____ C ____ where students attend lectures.A.there B.which C.one D.that 37.Be sure to __ A ____ your wife when you come here this evening.A.bring B.take C.get D.carry 38.Before she left on the trip, she _ D _ hard.A.trained B.has trained C.would trained D.had trained 39.-Can I get you a couple of tea?--_______A___________ A.That’s very nice of you B.With pleasure C.You can, please D.Thank you for the tea 40.Don’t worry.There is _ C _ room for all your books here.A.more B.much C.enough D.some 41.__ A __fine weather it is!A.What B.What a C.How D.How a

      42.__ C __for the Olympic Games begin about ten years in advance.A.Bid B.To bid C.Bidding D.To be bidden

      43.Everything __ D __ if Albert hadn’t called the fire brigade.A.will be destroyed B.will have been destroyed C.would bedestroyed D.would have been destroyed 44.Her parents died when she was very young, so she was __ A ___by her aunt.A.brought up B.brought out C.grown up D.grown 45.__ B ____ he said is quite right.A.That B.What

      C.How D.Why 46.He kept the light in his room __ B ____ the whole night.A.burnt B.burning C.burn D.to burn 47.He keeps _ B ____ at himself in the mirror.A.to look B.looking C.look D.looked

      48.He was __ A ____ about his new job.A.over the moon B.on the moon C.off the moon D.above the moon 49.He has been ___B____ in hospital for a month.A.danger B.in danger C.dangerous D.a danger 50.He spends a quarter of the day _ B__.A.tosleep B.sleeping C.sleeps D.to sleeping 51.He is the man ___D____ dog bit me.A.that B.which C.who’s D.whose 52.It happened ___D___ a winter night.A.at B.in C.by D.on

      53.If you _ A__ stop smoking, you can only expect to have a bad

      cough.A.won’t B.wouldn’t C.don’t D.can’t 54.It’s not safe __C___ in the street.A.to play B.play C, playing D.plays

      55.___D___ it with me and I’ll see what I can do.A.When left B.Leaving C.If you leave D.Leave 56.I don’t suppose he will attend the meeting, _

      B __? A.won’t he B.will he C.do I D.don’t I

      57.I think all these are main points __B___ much attention.A.being worthy of B.worthy of C.which worth D.which worthy of 58.I have given ___C___ eating meat.A.over B.down C.up D.down

      59.I know it isn’t important but I can’t help _ B _ about it.A.but to think B.thinking C.to D.think 60.I’m tired.I _

      B___ working very hard.A.have B.have been C.had D.has

      61.Linda offered him her congratulations ___D____ his passing the college entrance exams.A.at B.for C.of D.on

      62.Mr.White has a wife and three children to _ A __.A.raise B.keep C.grow D.take

      63.Mary forgot _ _B___ a letter to her mother, so she wrote to her just now.A.writing B.to write C.having wrote D.to have written 64.Not only I but also Jane and Mary ___B____ tired of having one examination after another.A.is B.are C.am D.be

      65.Our plane __A___ from London at 7:00 yesterday evening.A.took off B.put off C.flew off D.left off

      66.On his first sea __D___, he was still quite young but showed great courage to face the storm.A.trip B.travel C.tour D.voyage

      67.She’s unlucky, and she’s always suffering __D __ luck one after another.A.a sick B.an ill C.sick D.ill 68.She has lived here ____B____ three years.A.since B.for C.during D.in 69.Time is money!We should _ _B___ our time.A.be fit for B.make good use of C.play a part of D.take the place of 70.They _ _B___ the train until it disappeared in the distance.A.saw B.watched C.noticed D.observed 71.That’s all settled.It __D___ talked about.A.shouldn’t B.mustn’t be C.can’t D.needn’t be

      72.The bedroom needs ____A_____.A.decorating B.to decorate C.decorate D.decorated

      73.---What’s happened to Tom?---____D_____to hospital.A.He’s taken B.He’ll be taken

      C.He’ll take D.He’s been taken 74.---Which do you like better, real movies _ D _ cartoons?--I prefer cartoons ____ real movies.A.and , than B.or, than C.and, and D.or, to 75.What a fool I have been!Why __ B__ I think of that before?

      A.don’t B.didn’t

      C.not D.do 76.We must make a difference between __A___ language and _____language.A.spoken, written B.speaking, written C.speaking, writing D.speak, write 77.We ___A____ every day when we were children.A.used to swim B.used to swimming C.use to swim D.use to swimming 78.You must explain _ _C_ _ how they succeeded _____ the experiment.A.of us, for B.at us, at C.to us, in D.for us, to 79.You look ___D____.What ______ you ________?

      A.tire, did…do B.tiring, have…done

      C.tired, do…do D.tired, have…been doing

      第三部分 閱讀理解 短文理解1 CAABB There have been changes in all sorts of different areas of British society.In recent years in the UK we have had a very large increase in the number of couples who get divorced.After 1969 and the Divorce Law Reform Act we had a very rapid increase in the number of divorces.The rate increased steadily and in recent years has increased much more rapidly.But there are also quite a lot of people who do actually get married.At present the marriage rate in the UK is about 70 per cent, which has gone down since the number of people who marry has gone down quite a lot in the last 20 years, but more significantly in the last 10 years.Quite high proportions of people now live together without marrying, and, for example, 40 per cent of children born in the UK are born to couples who aren't married or are born to lone parents.There are quite a large number of lone parent families, 90 per cent of these are headed by a woman rather than a man.The average family size now in the UK is 1.8 children per couple, which means that there's been quite a decline in the birth rate in the UK along with other European countries.1.What does the passage mainly discuss? ____C_____ A.The declining divorce rate in the UK.B.Trends in marriage and divorce in the UK.C.The increasing divorce rate in the UK.2.During the last ten years, ____ A____.A.the marriage rate has gone down more rapidly in the UK B.the marriage rate has gone up a lot in the UK

      C.40% of children were born to unwed couples in the UK

      3.According to the passage, the cohabitation rate in the UK tends to ____A____.A.soar(急劇上升)

      B.not mentioned in the passage C.stay stable

      4.According to the passage, which of the following statements is NOT true? __ B__

      A.The marriage rate has gone down in recent years.B.The highest divorce rate was around 1969.C.The marriage rate is currently 70 percent.5.The last paragraph tells us ____B____.A.the birth rate in the UK is increasing at the moment B.the birth rate in the UK is decreasing rapidly now

      C.the birth rate in other European countries keeps increasing 短文理解2 ACBCC

      People all over the world today are beginning to hear and learn more and more about the problem of pollution.Pollution is caused either by man’s release of completely new and often artificial(人造的)substances into the environment, or by releasing greatly increased amounts of a natural substance(物質(zhì)),such as oil from oil tankers into the sea.Whatever its underlying reasons, there is no doubt that much of the pollution caused could be controlled if only companies, individuals and governments would make more efforts.In the home there is an obvious need to control litter and waste.Food comes wrapped up three of four times in packages that all have to be disposed of;drinks are increasingly sold in bottles or tins which can’t be reused.This not only causes a litter problem, but also is a great waste of resources, in terms of glass, metal and paper.Advertising has helped this process by persuading many of us not only to buy things we neither want nor need, but also to throw away much of what we do buy.Pollution and waste combine to be a problem everyone can help to solve by cutting out unnecessary buying, excess use and careless disposal(處理)of the products we use in our daily lives.1.The main cause of pollution is ____A______.A.the release of artificial or natural substances into the environment B.the production of new industrial goods C.increased amounts of a natural substance

      2.Much of the pollution could be controlled if only _____C_____.A.farmers would use less artificial fertilizers B.governments would take effective measures C.all sides concerned would make more efforts

      3.Food packages, bottles and tins for drinks can cause _____B_____.A.air and water pollution

      B.both a litter problem and a waster of resources C.to pay for the service 4.Which of the following can not help solving the problem of pollution? _ _C_ _ A.Cutting out unnecessary buying.B.Reduce excess use C.Eating.5.What does the underlined word ―litter‖ mean in paragraph 2? _ _C_ _ A.Bits of wast things B.serious problem C.industrial pollution 短文理解3 ACBCB A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.The park was filled with people talking on their cell phones.They were passing people without looking at them, saying hello, noticing their babies or stopping to pat their dogs.It seems that the limitless electronic voice is preferred to human contact.The telephone used to connect you to the absent.Now it makes people feel absent.Recently I was in a car with three friends.The driver hushed the rest of us because he could not hear the person on the other end of his cell phone.There we were, four friends driving down the highway, unable to talk to each other because of the small thing designed to make communication easier.Why is it that the more connected we get, the more disconnected I feel? Every advance in communications technology is a setback(退步)to the closeness of human interaction.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.With voice mail, you can make entire conversations without ever reaching anyone.If my mom has a question, I just leave the answer on her machine.As almost every contact between human beings gets automatic, the emotional distance index goes up.Pumping gas at the station? Why say good-morning to the assistant when you can swipe you credit card at the pump and save yourself the bother of human contact? Making a deposit at the bank? Why talk to the clerk who lives in the neighborhood when you can put your card into the ATM? More and more, I find myself hiding behind e-mail to do a job meant for conversation or being relieved that voice mail picked up because I didn’t really have time to talk.The technology devoted to helping me keep in touch is making me lonelier.I own a mobile phone, an ATM card, a voice-mail telephone, and an e-mail account.Giving them up isn’t a choice.They are great for

      what they are intended to do.It’s their unintended results that make me upset.What good is all this gee-whiz technology if there is no one in the room to hear you crying out ―Gee whiz‖?

      1.The author’s experience of walking in a park with a friend recently made him feel ______A_______.A.unhappy B.funny C.wonderful

      2.According to the author, human contact in a park means _____C_______.A.looking at each other and saying hello when passing B.noticing their babies and stopping to pat their dogs C.both A and B

      3.According to the author, the more connected we get in communications technology, the _____B______ we are.A.more automatic B.more disconnected C.closer 4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction? _ _C_

      A.With e-mail and instant message over the Internet, we can now communicate without seeing or talking to one another.B.With voice mail, you can make entire conversations without ever reaching anyone.C.All of the above.5.What is the unintended result of communication technology, according to the author? ___B___

      A.It makes communication easier and conversation possible everywhere.B.It actually creates a distance between people instead of bringing them together.C.It makes human contacts limitless with electronic voices everywhere 短文理解4 CBCAC

      Some people think they have an answer to the troubles of automobile crowding and dirty air in large cities.Their answer is the bicycle, or ―bike‖.In a great many cities, hundreds of people ride bicycles to work every day.In New York City, some bike riders have even formed a group called Bike for a Better City.They claim that if more people rode bicycles to work there would be fewer automobiles in the downtown section of the city and therefore less dirty air from car engines.For several years this group has been trying to get the city government to help bike riders.For example, they want the city to draw bicycle lanes on some of the main streets, because when bike riders have to use the same lanes as cars, there are accidents.Bike for a Better City feels that if there were special lanes more people would use bikes.But no bicycle lanes have been drawn.Not everyone thinks it is a good ideait is a nation.‖ Today this is an understatement;London, with its vast range of different ethnic groups, is a world.Certainly, London is the most culturally diverse city in the world.The city was founded by the Romans and since then new arrivals have constantly added to its character and prosperity.Within 10 years 40% of Londoners will be from ethnic minority groups, including the growing number of Londoners of mixed ethnic origin, but most of them will have been born in Britain.Children of Caribbean-Chinese marriages will go to school with children of Russian-Irish couples.None of them will be English but all of them will be Londoners.Most of Britain's ethnic minority residents live in the capital, speaking over 300 languages.Nearly all of the African population and many of the Caribbean population of Britain live in London(83% and 58% respectively);39% of the Chinese population of Britain and 36% of the Asian population

      of Britain live in London.The largest migrant community is from the Irish Republic with 256,000 people, 3.8% of the total population of London.There are an estimated 330,000 refugees and asylum seekers living in London, with most recent arrivals coming from Eastern Europe, North Africa and Kurdistan.Young people, in particular, are skilled at dealing with a large number of different and hybrid cultures.They themselves often have several different ethnic identities since their parents and grandparents may come from several different backgrounds and their friends and partners do also.They are ―skilled cross-cultural travellers‖ without leaving their home-town.1.Why does the writer think that Benjamin Disraeli’s statement is an understatement?

      Because he thinks London is ____A_____.A.a miniature world thanks to its great cultural diversity B.even larger than some countries in the world C.not a nation at all

      2.London is regarded as the most culturally diverse city in the world due to the following facts EXCEPT that ____B_____.A.within 10 years 40% Londoners will be from ethnic minority groups B.many young people are immigrants from different backgrounds C.London accommodates about 330,000 refugees and asylum seekers from many other countries

      3.Ethnic minority groups will make up ____B_____ of the London population in the future.A.36% B.40% C.39%

      4.The last paragraph mainly tells us in London ___A_____.A.young people feel at ease with a large number of diversified cultures B.young people are raised in a multicultural environment C.young people find it hard to adapt themselves to hybrid cultures 5.The passage mainly deals with ____C_____.A.the advantage of hybrid cultures in London B.the composition of the population in London C.the cultural diversity in London 短文理解6 CACDD Who will stage the games?

      Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games, the International Olympic Committee(IOC)has to examine bids from all over the world.Bidding for the games begins about ten years in advance.Without preparing a very strong bid1, a city will not win the competition to host the games.Beijing was chosen for the 2008 games from five bidders — Osaka, Paris, Toronto and Istanbul.2 Why does it take so long to prepare?

      Building the infrastructure costs huge amounts of money.Holding the

      World Cup in 2002 in Japan and

      South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

      Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts _____C______ before the games are really held.A.two years B.eight years C.ten years 2.Beijing was one of the ___A____ bidders for the 2008games.A.five B.four C.three 3.The World Cup 2002 was held in ______C_______.A.Japan B.South Korea C.A and B 4.What construction projects did Beijing start after winning the bid?

      __D_ _ A.The extension of the underground.B.The improvement of the airport.C.The building of new motorways D.All of the above 5.Why do countries want to host the Olympic Games?

      __D_ _ A.Because it has a major effect on the economy.B.Because it brings international prestige to the country.C.Because the host cities are permanently improved.D.All of the above.閱讀下列短文,并根據(jù)短文內(nèi)容判斷其后的句子是否正確(T)、錯誤(F),還是文字中沒有涉及相關(guān)信息(NG)。短文理解7 FFTTNG The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.The ancient Olympic Games began in the year 776 BC when Koroibos, a cook from the city of Elis, won a 200-metre-long race.They took place for a period of 617 years until the last games were held in AD 393.In the ancient games, athletes received prizes worth large amounts of money.In fact the word ― athlete ‖ is an ancient Greek word, meaning ― one who competes for a prize ‖.Although women did not compete in the games, there was a separate festival held at the same time in honour of Hera, wife of Zeus.At this festival unmarried girls competed in foot races.The marathon was not an event of the ancient Olympic Games.The marathon is a modern event that was first introduced in the Olympic Games in 1896.It was named after a village called Marathon where the Persians were defeated by a small Greek army.The news of the victory was brought to Athens by soldier, who ran the 26 miles from the village of Marathon to the capital.26 miles was therefore adopted as the distance of the modern marathon race.The Olympic flag was introduced in 1908 and carries the symbol of five linked rings.Which represent the five continents – Africa, America, Asia, Australasia and Europe.The Olympic flame was first carried in the 1932 Olympic Games in Los Angeles.There was no torch relay in the ancient Olympic Games.The first torch relay in the modern Olympic Games was staged in Berlin in 1936.1.The ancient Greeks held the first Olympic Games in 617 BC.F 2.The ancient Greeks held the Olympic Games for 393 years.F 3.They did not allow women to compete in the ancient Olympic Games.T

      4.They first used the Olympic flag in 1908.T

      5.Both the Olympic Games and the Marathon Race are very popular NG

      短文理解8 TTNGFF

      Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it’s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the newspaper, then she sits by the window and waves to the neighbours as they walk by.She hardly ever goes out but she is very proud of her personal appearance, so she goes to the hairdresser once a month.She doesn’t like being left on her own for very long, so I always arrange for a neighbour to come and sit with her when I go out.Now and again, my friend and neighbour, Joan, comes to spend the day with her, and I can go and have lunch with another friend, May, who lives in town.I have a brother, Syd.He comes to stay two or three times a year.He is very good and keeps in touch, but he lives 300 miles away.Once a year, he collects mum and takes her to stay with him in London for a week.She doesn’t really like going because it’s a long journey, but I need the rest.Sally, the nurse, comes to see mum regularly.My next-door neighbour, Jack, often calls in.In the evening we usually watch TV and we sometimes play cards.Mum is fantastic for her age.But I can never decide to go anywhere spontaneously.I always have to plan it, so I feel

      for old and young people in many countries of the world.a bit trapped.But what is the alternative? An old people’s home? I couldn’t do that to my mother.1.Lily wakes before her mother.T 2.Joan sometimes spends the day with Lily’s mother.T 3.Tilly is satisfied with her hairdresser.NG 4.Lily’s brother comes to visit every three weeks.F 5.Lily and her mother play cards more than they watch TV.F 短文理解1 Who will stage the games? Dear all,This message is just to confirm the details for the next few days.Dave’s picking up the van tomorrow and we’re loading it at his place at 10.00 on Friday morning.I’ve booked us all into The Tolly for one night.It’s a hotel near the university – in Welbeck Street.Steve and I are getting the 4.30 p.m.train.We’re stopping to check in at the hotel to pick up the keys and get changed at 6.00.We have to check out of the hotel by 9.00 on Saturday morning because they have a big group coming to the hotel.So we have to get up early, I’m afraid!Dave and Paul, if you can’t get to the hotel by about 7.00, let’s meet in the cafe at the university at 7.30.We’ll set up the equipment at 8.00 for the gig and have a rehearsal.See you all,Mary 1.They’ll load the van ___A____.A.after Dave has picked it up B.tomorrow morningC.when Dave comes 2.They’ll stay in a hotel for __B____.A.two nightsB.one night C.a few hours 3.Mary will get to the hotel ___C_____.A.at 4.30 pm

      B.at 5 pm C.before 6 pm 4.They’ll stay at the hotel on __B______ night.A.Saturday B.Friday

      C.Sunday 5.Dave and Paul can meet Mary at the hotel if they ___B___.A.arrive before 7.30 B.arrive before 7 C.get up early in the morning 短文理解2.Hi, Sharon,I’ve only got 10 days left in England.Can you believe I’ve already been here for a year? There’s so much to do before I leave!I really must buy presents for my English friends to thank them for all their help.I have to move out of my room on Friday because Franco has got another tenant.At least I don’t have to find somewhere else to live.I’m going to spend a few days with friends.He is letting the whole flat because Mary is moving just before her marriage.The time has gone so quickly.I cannot believe that I’ve been here for a whole year.And I must start packing too – I have bought a lot since I came, and I need another suitcase.I’ll give some things to charity shops I think.Anyway, I’m really writing to say that I’ll be back in Shanghai on the 27 April, and it would be great to see you to catch up on all our news.I’ll phone as soon as I get back.How are things with you?Love

      Xiaoyan

      1.When will Xiaoyan leave England?

      B

      A A month later.B.10 days later.C.A year later.2.Where will Xiaoyan live after moving out? A A.She will stay in her friends’ place.B.She will be on the plane to Shanghai.C.She will have to find a hotel to live in.3.What will happen to Franco’s flat when Xiaoyan and Mary move out? B

      A.It will be sold at a good price.B.It will be rented to other people.C.It will be kept for Xiaoyan when she comes back.4.Why does Xiaoyan need another suitcase? A A.She has got more things than she came with.B.Her old suitcase is broken.C.She has to give things to charity shops.5.What would Xiaoyan most possibly do when she sees her friend Sharon? B

      A.To ask Sharon to show her around Shanghai.B.To talk about what happened to them recently.C.To show Sharon her new clothes.短文理解3.My grandfather was a completely different person before he had a stroke.He worked as a chief accountant, and he worked really long hours.People used to say that he was a workaholic.When he came home, he was always tired and this used to make him irritable.He didn’t use to be sociable at all.He used to spend a lot of time alone working in the garden.I used to be frightened of him as a child.He used to shout at us all the time.Then, suddenly he became ill, and then the doctors told him he had to give up work.He changed almost overnight.His attitude to lots of things changed.He relaxed and spent time with his grandchildren.When he died, I think he was a really happy, relaxed man.1.My grandfather used to ____B______.A.drink a lot B.work very hard C.be the manager 2.He was ____C______ when he came home.A.very pleasant B.excited C.easy to get angry 3.When I was a child, I _____C_____.A.liked him very much B.I hated him C.was afraid of him 4.Doctors asked him to ___A___after he had a stroke.A.stop working B.change his attitude C.work less 5.When he died, he _____C_____.A.was feeling worried B.was irritable C.was a happy man 短文理解4.Ivydale Guesthouse **** Bath Tourist Association Approved Ron and Ann welcome you to Ivydale, where modern comforts and traditional hospitality meet.· Conveniently located – a short walk from the city centre.· Well-equipped – all rooms have an en suite bathroom, colour TV with

      satellite channels, tea/coffee-making facilities, mini bar and phone.· Excellent food – we offer full English and buffet breakfasts.Vegetarian food available on request.· Peace and quiet – Ivydale is situated in its own gardens, offering the perfect atmosphere for business travellers and tourists.· Please note that we operate a strict no-smoking policy.· Mini-break deals available.For reservations or a brochure, please call(01225)1212355 1.The owner of the guesthouse is/are ____B____.A.Ivydale B.Ron and Ann C.Bath 2.The guesthouse is _ A_ the city center.A.near t B.far from C.in 3.Guests can ____A______.A.make tea in their room B.get online with their computerC.smoke in their room 4.The guesthouse is ___B_____.A.boring but quietB.peaceful and quiet C.noisy and busy 5.People ____C______ smoke in the guesthouse.A.can B.don’t want to C.are not allowed to 閱讀理解 1:Right/Wrong/Doesn’t say

      1.Mrs Black was having a lot of trouble with her skin(皮膚),so she went to her doctor about it.He could not find anything wrong with her, so he sent her to the hospital for tests.The hospital, of course, sent the result of the tests to Mrs Black’s doctor, and the next morning he telephoned her to give her a list of the things that he thought she should not eat, because any of them might be the cause of her skin trouble.Mrs Black carefully wrote all the things down on a piece of paper, which she then left beside the telephone while she went out to a party.When she came back home several hours later, she found her husband waiting for her.He had a basket full of packages(包)beside him, and when he saw her, he said, ―Hello, dear.I have done all your shopping for you.‖―Done all my shopping?‖ she asked in surprise, ―But how did you know what I want?‖ ―Well, when I got home, I found your shopping list beside the telephone and bought everything you have written down.‖ 1.Mrs Black’s doctor didn’t know what was wrong with her skin.A A.Right.B.Wrong.C.Doesn’t say.2.The hospital sent Mrs Black the test results.B A.Right.B.Wrong.C.Doesn’t say.3.Mrs Black took the piece of paper with her to the party.B A.Right.B.Wrong.C.Doesn’t say.4.Mr Black usually does the shopping for the family.C A.Right.B.Wrong.C.Doesn’t say.5.Mr Black thought his wife needed the things written on the paper.A A.Right.B.Wrong.C.Doesn’t say.閱讀理解2.The day was like any other day in his life.Tom walked past

      the shop on the street corner.He stopped to look at the front row of shoes, and he felt happy to see that the pair of shoes he wanted very much were still there.Looking down, he felt sorry for himself.He really wanted to have them for his birthday.He sadly walked away and thought how to tell his mother about it.He knew she would give him anything he liked if she could.But he also knew very well she had little money.He decided not to go home at once, as he looked worried and his mother would notice it.So he went to the park and sat on the grass.Then he saw a boy in a wheel chair.He noticed that the boy moved the wheel with his hands.Tom looked at him carefully and was surprised to see the boy had no feet.He looked at his own feet.―It’s much better to be without shoes than without feet,‖ he thought.There was no reason for him to feel so sorry and sad.He went away and smiled, thinking he was happier.1.Tom passed the shop by bus.B A.Right.B.Wrong.C.Doesn’t say.2.Tom stopped in front of the shop to look at the shoes he liked.A A.Right.B.Wrong.C.Doesn’t say.3.The pair of shoes were too expensive for Tom and his mother.A A.Right.B.Wrong.C.Doesn’t say.4.The boy sitting in the wheel chair had no legs.B A.Right.B.Wrong.C.Doesn’t say.5.Tom went home to tell his mother about what had happened.C A.Right.B.Wrong.C.Doesn’t say.閱讀理解3.I go to the barber(理發(fā)師)every month.I don’t like very short hair, so my barber doesn’t cut off much.I have known him for almost four years now, and when I go to him, we always talk a lot.He tells me all his news, and I tell him all mine.He meets a lot of interesting people in his shop and he talks to most of them, so he always has a lot of news for me.Every year my barber goes to France for two weeks for his holidays, and when he comes back to England, he has a lot of interesting news.While he is cutting my hair, he tells me about beautiful old cities and quiet little villages, strange food and drinks and many other things.I sit there and listen to the old man with open ears.Although my barber is old, he always tries new things.He never said, ―I have never eaten this food before, so I am not going to eat it now.‖

      1.The writer has his hair cut every month.A A.Right.B.Wrong.C.Doesn’t say.2.They got to know each other only a few months ago.B A.Right.B.Wrong.C.Doesn’t say.3.Every year the barber goes to some cities or villages in France.A A.Right.B.Wrong.C.Doesn’t say.4.The barber is not very old but he has tried many strange food and drinks.B

      A.Right.B.Wrong.C.Doesn’t say.5.The barber lived in France when he was young.C

      A.Right.B.Wrong.C.Doesn’t say.閱讀理解4.Sarah Peters was born on January 4th, 1973 in Brighton.She and her family lived in Brighton until she was ten.Then they moved to Oxford and stayed there until she left school---that’s Fendale Secondary School---at eighteen.Then she went to London Business College and got a diploma(文憑)in Marketing(市場營銷).After that Sarah Peters got a job with a hotel group---the TFC Hotel Group---in Liverpool, as a marketing assistant.That happened in 1992 and she left the hotel group in October 1993.She left because she didn’t like to stay in Liverpool.She wanted to work in London.Her life changed a lot after she went to London.She joined a large business company and soon made a name for herself(出名)because of her special ability and excellent work in marketing.Sarah Peters is now married with two lovely daughters(女兒).Besides(除了)being an excellent marketing expert and a good mother, she is also a good writer.She has written two books about her marketing experiences.1.Sarah Peters received her secondary education(中學(xué)教育)in Brighton.B A.Right.B.Wrong.C.Doesn’t say.2.She studied Marketing in London Business College.A A.Right.B.Wrong.C.Doesn’t say.3.She got her first job in 1993.B A.Right.B.Wrong.C.Doesn’t say.4.She got on well with people working in the business company in London.C A.Right.B.Wrong.C.Doesn’t say.5.She wrote books about how to be a good mother and a marketing expert.B A.Right.B.Wrong.C.Doesn’t say.短文一1 Helen’s husband is mark..mark and Helen have got two children: a son and a daughter.The on’s name is Andrew and the daughter’s name is Joyce.Joyce has got two children, a son and a daughter.So Helen and Mark have got two grandchildren.Helen’s granddaughter’s name is Pam and grandson’s name is Dan.Andrew isn’t married and he hasn’t got any children.Pam and Dan like playing on the computer with their uncle.Andrew also likes playing football with his brother-in-law , Tom

      1、Who is Andrew? Andrew is Dan’s uncle

      2、Who is Mark? Mark is Dan’s grandfather

      3、Who is Tom? Tom is Dan’s uncle

      4、Who is Joyce? Joyce is Tom’s wife

      5、Who is Pam? Pam is Andrew’s niece

      第四部分 翻譯

      1.A: Did you use to get on(well)with your brother?(你曾經(jīng)和你哥哥/弟弟關(guān)系處得好嗎?)

      B:Not too well.We used to fight a lot.2.A: Do you ever do any exercise?

      B: I used to swim ,(我以前一直游泳,)but I haven’t lately.3.You’ll be here tomorrow, won’t you ?(是不是)

      4.She looks like her mother, doesn’t she(是不是)? 5.There’s enough salad, isn’t there?(是不是)

      6.He asked me if I’d(would)like a cup of tea.(我是否想喝一杯茶)7.They said they didn’t know where the books were.(他們不知道書在哪兒)

      8.A: Shall we go out for a drink, Mary?

      B: I’m afraid I can’t, Bill.I’m having the TV repaired now.(我正在讓人幫我修電視呢。)

      9.Peter, you need to have your hair cut.(該理發(fā)了)

      10.I’ve had the website changed.(我已經(jīng)請人修改了網(wǎng)站。)Now it’s much better.11.Which isthe best football team(最好的足球隊)in the world? 12.Soccer is one of the most dangerous sports(最危險的體育活動)in the world.13.If my brother calls, tell him to meet me at six.(告訴他六點鐘和我見面。)

      14.A: What shall we do this evening?

      B:Let’s go out for a meal / Let’s eat out.(我們出去吃頓飯吧。)15.A: John didn’t come to the party yesterday.Where did he go? B: He could have gone(可能去)to visit his parents in Bath.16.A: I put a folder here.Where is it now?

      B: I don’t know.There isn’t any folder here.You must have put it(一定是把它放在)somewhere else.17.A: Who is playing the Irish music? B: It must be Dave.A: No, it can’t be him(不可能是他).It must be Paul, who is really keen on Irish music.18.A: Would you like to order now?

      B:Salad for me, please/ I’d like a salad, please(我要份沙拉。).19.A: Where is Jack?

      B: He is over there.He is in blue jeans.(穿藍色牛仔褲的。)

      20.A: We have plenty of time before the film.We could have something to eat(可以吃點兒東西)after the film or go to a pub.B: Sounds great.21.Your hair is too long.You need to have it cut。(理發(fā)了)22.I'm very hungry now.I want to buy something to eat。(一些吃的東西)

      23.He asked me if I would like a cup of tea.(我是否想喝一杯茶)24.Mr Hilton is not good at sports._ Neither are his children _.(他的孩子也不擅長體育)

      25.The room, which is in a mess,(亂七八糟的)needs to be cleared up immediately.26.A:Would you 1ike to go to the cinema?

      B:hisverycoldoutside.I’d like to(我寧愿)stayathome. 27. A:Would you like the silk shirt or the cotton one? B: Either will do(哪個都行)28. She asked whether she could have a cup of tea(她是否能喝一杯茶)29.Looking after children(照顧小孩)can be very tiring. 30.I’m late, aren’t I(是不是)? 31.I used to like singing(我曾經(jīng)很喜歡唱歌), but I don’t sing anymore.32.Because it was late(因為時間晚了), we didn’t go to the film.33.The wall can be either blue or red(或是藍色,或是紅色).34. I would buy a car(我就會買一輛車)if I won the lottery.35.When I see her, I’ll tell her about her brother(我會告訴她有關(guān)她弟弟的事情).36.We’ve known each other(我們就互相認識了)since we went to school.37.He didn’t use to smoke(過去不常吸煙), but he does now.38.I didn’t get up(才起床)until 11 this morning.39.This T-shirt is mine and that one’s /one is yours(那件是你的)40.Dolo is wearing blue jeans, a black T-shirt, and Nancy is wearing a short black cotton

      skirt(穿著黑色的短棉裙)。41.A: Why has he gone into town? B: He has gone into town to buy a shirt(他進城去買件襯衫).42.A: I am going to play tennis on Sunday.B: What did he say? C: He said he was going to play tennis on Sunday(他打算星期天打網(wǎng)球).43.What would you do if you won the lottery(如果你贏了彩票)? 44.If it rains tomorrow, we’ll have to stay at home(我們將不得不留在家).好嗎? shall we? 我最喜歡的。I like best.是不是 won't you該理發(fā)了 have you hair cut

      太大了 are too big我恐怕 I'm afraid;

      我寧愿 I'd rather 過去不常吸煙 didn't use to smoke, 才起床 didn't get up,那件是您的 that one's yours.她曾經(jīng)住在這里。she had ever lived here.我要份沙拉。I'd like a salad, please.他穿著一件紅色(綠色)的T恤衫。He wears a red(green)T-shirt.1 吃點兒東西好嗎? How about have something to eat? 一定是把它放在 must have put it 這是部非常有意思的電影 This is a very interesting 最好的足球隊 the best football team 我以前一直打網(wǎng)球 I used to play tennis 讓人幫我修一修 have it repaired

      最危險的體育活動 the most dangerous sports 我們就互相認識了We've known each other 你和你的同學(xué)關(guān)系好嗎?1

      Do you get well with your classmates? 可以坐公共汽車,也可以坐地鐵。either by bus or by subway 英譯漢。

      1.Although it is very enjoyable, the film is too long.雖然這部電影非常令人愉快,但是太長了。

      2.Sandy is wearing a long, black, silk dress.桑迪穿了條黑色的長絲裙。

      3.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

      4.I must have left the camera in a shop.我一定是把相機丟在那家商店里了。

      5.The accounts, which are in a bit of a mess, have to be ready for next month.帳目現(xiàn)在有點亂,必須要在下個月清理好。6.I didn’t have breakfast this morning.今天早上我沒有吃早飯 7.The flat was in a bit of mess.房子里有點亂。

      8.We needed to have the website redesigned.我們需要重新設(shè)計網(wǎng)站。

      9.I’ve asked John to check the computer.我已經(jīng)讓約翰去檢查計算機了 10.It would be great to see you again.能再見到你那該多好啊。11.He got on well with his sister.他和他的姐姐(妹妹)相處得很好。

      12.He pointed out that she needed a better violin.他指出她需要一把更好點兒的提琴。13.They walked slowly along the road.他們沿著那條路慢慢地走著。

      14.She borrowed the book and gave it back on Monday.她借了那本書,后來星期一把書還了.15.I’m in a meeting until 1.00.我開會開到一點鐘。

      16.We have enough money to improve the website.我們有足夠的錢改進網(wǎng)站。

      17.Do you take after your mother or father? 你像你的母親或父親嗎?

      18.I have to move out of my room on Friday because Franco has got another tenant.我周五得從房子里搬出來,因為佛朗哥又招了一位房客。

      19.One of the biggest sporting events in the world is the Olympic Games.奧運會是世界上規(guī)模最大的體育賽事之一。

      20.It would be great to see you to catch up on all our news.到時見了面咱們把這些日子發(fā)生的事聊一聊,會多開心啊。21.Polly(波莉)is worried about her lack of experience.波莉擔(dān)心自己缺乏經(jīng)驗。

      22.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

      23.I’ve got the same sense of humour as my mum.我和我媽媽一樣,有幽默感。

      24、While she was waiting, her phone rang.她正在等待的時候,電話鈴響了。

      25.I didn’t get up until 11.30 this morning.我今天上午十一點半才起床。

      26.Football is the most popular sport in the world.足球是世界上最流行的體育運動。

      27.I need to be at the airport by 6.00 o’clock.我得在六點前到達機場。

      28.I’ve never been to Greece, and I’d love to go there.我從沒去過希臘,我很想去那兒。

      29.We’ve got enough money to hire extra staff.我們有足夠的錢額外雇用員工。

      30.They lived in a village north of London.他們住在倫敦北邊的一個村子里。

      31.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多,網(wǎng)球卻從未打過。32.I must have left the camera in the shop.我一定是將相機丟在了商店里。33.If I won the lottery, I’d buy a flat.如果我中了彩票,我就買一套公寓。

      34.The hotel is surrounded by fields and woods.飯店四周田野樹林環(huán)繞。

      35.The bride was dressed in a long white dress.新娘穿著白色的長裙。36.The window was smashed and the lock on the front door is broken.窗戶給砸了,前門的鎖也被弄壞了。

      37.My dad used to be a farmer and so did my grandfather.我爸爸從前是農(nóng)夫,我爺爺也是。

      38.He came across an old violin at his aunt’s house.他在他姑(姨)媽家偶然發(fā)現(xiàn)了一把舊提琴。39.I must get some slides made.我必須(讓人)做一些幻燈片。

      40.The new suitcase which Xiaoyan(曉燕)got yesterday is full already.曉燕昨天新買的箱子已經(jīng)裝滿了。

      41、His father came across a really old instrument at his aunt’s house.他父親在他姑母家偶遇一個真的很舊的樂器。

      42、I’m sorry.I can’t hear what you’re saying.Can you speak more loudly?

      對不起,我聽不見你在說什么,你可以說大聲一點嗎? 43: Which of these shirts would you like? B: Neither of them, thanks.這兩件襯衫你想要哪一件?兩件都不想要,謝謝。

      44、I can’t go back until 9 this evening.今晚我9點后才回來。

      45、He asked when the work would be completed.他問什么時候?qū)⑼瓿蛇@項工作。

      46、He studies in a university west of Beijing.他在北京西部的一所大學(xué)學(xué)習(xí)。

      47、I had the windows cleaned yesterday.我昨天讓人把窗戶清潔了。

      48、He used to play basketball every Sunday他過去每周日都打藍球。

      49、The flat was in a bit of mess.!那公寓很亂。

      50、Both of the boys are good at singing.這兩個男孩都擅長唱歌。?

      51、They enjoyed themselves at the party.他們在舞會上玩得好開心。

      52、She doesn't like swimming and neither does her sister.:她不喜歡游泳,她妹妹也不喜歡。

      53、I've been learning English for three years我已學(xué)了三年英語了。

      54、We have enough to improve the website.我們有足夠的經(jīng)費來改網(wǎng)站。

      55、Do you take after your mother or father?你長得像媽媽還是爸爸?

      56、It would be great to see you to catch up on all oure news.-你知道了我們所有的消息,太好了。

      1、Some football teams will have games there.答案: 有幾支足球隊要在那里進行比賽。

      7、Are you fond of music? 答案: 你喜歡音樂嗎?

      12、What kind of life do most people enjoy? 答案: 多數(shù)人喜歡什么樣的生活?

      13、This box can hold more books than that one.答案: 這個箱子比那個箱子能裝更多的書。

      23、My classmate is more clever than I.答案: 我的同學(xué)比我聰明。

      28、Who's going to answer the telephone? 答案: 誰去接電話?

      37、He has a foreign friend who lives in America.答案: 他有一個住在美國的外國朋友。

      38、A friend of mine from high school is working in England now.答案: 我高中的一個朋友目前在英格蘭工作。

      39、Who can help me clean the room? 答案: 誰能幫我打掃房間?

      40、I'm not an English major student.答案: 我不是英語專業(yè)的學(xué)生。

      41、I'm going to buy a monthly ticket tomorrow.答案: 我想明天買張月票。

      42、I'm very much eager to improve my oral English.答案: 我非??释倪M我的英語口語。

      43、They are ordinary people, but did a great job.答案: 他們是普通人,卻干了一件大事。

      44、There is something urgent for you to do right now.答案: 有件急事要你立即去做。

      45、He is sweating all over.答案: 他出了一身汗。

      46、How long will it take us to get there? 答案: 我們到那兒要用多長時間?

      47、The price of gasoline will come down in Chinese market.答案: 中國市場上的汽油價將會下降。

      48、Don't you think smoking is harmful to your health? 答案: 你不認為抽煙對你的身體有害嗎?

      49、I think the picture shows us how fruit is necessary to life.答案: 我想這幅圖是告訴我們水果對生活是不可缺的。50、You can buy water inside.答案: 你可以在里面買水喝。

      51、This one's pretty, but it costs too much.答案: 這個很漂亮,但是很貴。

      52、They have been working together for three months and have come to know each other better.答案: 他們一起工作了三個月,相互之間也更了解了。

      53、It was a hard job, but he did not mind.答案: 這項工作很艱苦,但他并不在乎。

      54、It's their duty to look after these young trees.答案: 他們的責(zé)任是照看這些小樹。

      55、She begins cooking as soon as she gets home.答案: 她每天一到家就開始做飯。

      56、I'll call you as soon as I arrive.答案: 我一到就給你打電話。

      57、She looks lovely when she is happy.答案: 她高興的時候看起來很可愛。

      58、Li Bai is one of the greatest poets that have ever lived in China.答案: 李白是中國有史以來最偉大的詩人之一。

      59、Okay, and I need a pen to fill out the address.答案: 好,我還得借一支筆來填寫地址。

      60、Just because you like, it doesn't mean I will.答案: 你喜歡它,并不意味我也會喜歡。

      61、Why, do you want me to change the channel? 答案: 怎么了,你要我換個頻道嗎? 62、Yeah, I'm anxious to hear all the songs from her new album.答案: 是的,我也很急著聽她新唱片里所有的歌。63、This street will be widened.答案: 這條大街將要加寬。64、She likes Mike a lot, but she doesn't want to get married so early.答案: 她喜歡邁克,但她不想那么早就結(jié)婚。

      65、When I was young, I'd listen to the radio, waiting for my favorite songs.答案: 當(dāng)我還是個小孩的時候,我常聽收音機,等待我最喜歡的歌。

      66、He keeps looking at himself in the mirror.答案: 他老是照鏡子。

      67、Travel broadens the mind.答案: 旅行可以開闊眼界。

      68、I look forward to hearing from you.答案: 我期待著收到您的回信。

      69、I came back because of the rain.答案: 因為下雨我就回來了。

      70、You ought not to smoke so much.答案: 你不應(yīng)該抽這么多的煙。

      71、A teacher should have patience in his work.答案: 當(dāng)老師應(yīng)當(dāng)有耐心。

      72、The earth on which we live is shaped like a ball.答案: 我們居住的地球,形狀像一個大球。

      73、The cause of the fire was carelessness.答案: 起火的原因是不謹慎。

      74、Open the window and let the fresh air in.答案: 打開窗戶讓新鮮空氣進來。

      75、She is used to living in the countryside.13

      答案: 她習(xí)慣住在鄉(xiāng)下。

      76、Can you express yourself clearly in English? 答案: 你能用英語清楚地表達自己的意思嗎? 77、I am very familiar with his name.答案: 我很熟悉他的名字。

      第二篇:電大??菩淌略V訟法小抄

      訴訟,是指國家司法機關(guān)在當(dāng)事人和其他訴訟參與人的參加下,按照法律規(guī)定的程序解決各種爭議案件的專門法律活動。刑事訴訟是在處理刑事案件的過程中,以實現(xiàn)刑事司法公正.提高訴訟效率,從而維護社會系統(tǒng)的基本秩序和基本利益為直接目標的活動。刑事訴訟法是指國家制定的調(diào)整公安機關(guān)(含國家安全機關(guān))、人民檢察院、人民法院和訴訟參與人進行刑事訴訟必須遵守的法律法規(guī)刑事訴訟中的回避是指偵查、檢察、審判人員以及書記員、鑒定人、翻譯人員因與案件有法定的利害關(guān)系或者其他可能影響案件公正處理的關(guān)系,不得參與該案件訴訟活動的一項訴訟制度。被害人是指在刑事案件中合法權(quán)益遭受犯罪行為侵害的人。廣義上的被害人,既包括刑事訴訟中的自訴案件的被害人;也包括刑事訴訟中的公訴案件的被害人。狹義上的被害人,僅指公訴案件中的被害人。在刑事訴訟中,被害人屬于當(dāng)事人之一,居于原告人地位。自訴人是以個人名義直接向人民法院提起訴訟,要求追究被告人刑事責(zé)任的一方當(dāng)事人。刑事訴訟中的送達,是指公安司法機關(guān)按照一定的方式和手續(xù),將訴訟文件送交訴訟參與人或有關(guān)單位的活動。犯罪嫌疑人是指刑事案件審理過程中,在偵查和審查起訴階段對涉嫌犯罪的當(dāng)事人的法律上的稱謂,偵查階段一般辦案機關(guān)為公安機關(guān),有些類型案件如貪污受賄案件等為檢察機關(guān),審查起訴階段辦案機關(guān)為檢察機關(guān)。被告人,刑事案件中在審判階段對涉嫌犯罪的當(dāng)事人的法律上的稱謂,審判階段包括一審、二審和再審,辦案機關(guān)為人民法院。刑事訴訟結(jié)構(gòu)是指控訴.辯護和審判三方在刑事訴訟過程中的組合方式和相互關(guān)系。刑事訴訟基本原則,是指刑事訴訟法規(guī)定的,貫穿于刑事訴訟的全過程,為司法機關(guān)和訴訟參與人進行刑事訴訟活動所必須遵循的原則?,F(xiàn)代刑事訴訟中的辯護,是指犯罪嫌疑人、被告人及其辯護人在刑事訴訟中,依法針對控方的指控,根據(jù)事實和法律,從實體上和程序上,提出有利被指控人的證據(jù)和意見,論證控方的指控不能成立,維護被指控人的合法權(quán)益,使其免受不公正對待和處理的一系列訴訟行為的總和。立案管轄,是指公安機關(guān)、人民檢察院和人民法院在直接受理刑事案件范圍上的分工。審判管轄,是指人民法院審判第一審判刑事案件的職權(quán)范圍,包括各級人民法院之間、普通人民法院與專門人民法院知己那,以及同級人民法院之間,在審判第一審刑事案件上的權(quán)限劃分。刑事訴訟中的管轄,是指公安機關(guān)、人民檢察院和人民法院在刑事案件受理范圍上的權(quán)限劃分以及人民法院系統(tǒng)內(nèi)在審判第一審刑事案件上的權(quán)限范圍的分工。刑事訴訟證據(jù),是指公安司法人員依照法定程序收集,用以確定犯罪事實是否存在,犯罪嫌疑人.被告人是否有罪和罪責(zé)輕重及其他有關(guān)案件真實情況的一切事實。證據(jù)力,又稱證據(jù)的適格性,是指證據(jù)在法律上可作為定案根據(jù)的資格和條件,解決的是證據(jù)之所以成為證據(jù)的資格問題。證明力,又稱證據(jù)的證明能力,證據(jù)價值,是指證據(jù)對案件事實的證明是否有作用以及作用力的大小程度。物證是指以其外部特征.存在場所和物質(zhì)屬性證明案件事實的實物和痕跡。書證是指以文字.符號.圖畫等記載的內(nèi)容和表達的思想來證明事實的書面文字和其他物品。凡是直接來源于案件事實,未經(jīng)復(fù)制、轉(zhuǎn)述的證據(jù)是原始證據(jù)證人證言是指證人就所知道的案件情況直接向公安司法機關(guān)所作的陳述。證人是指知道案件情況并向公安司法機關(guān)就案件事實情況進行陳述的人。被害人陳述是犯罪行為的直接受害人就自己遭受犯罪行為侵害的事實和所了解的犯罪分子的情況向公安司法機關(guān)所作的陳述。犯罪嫌疑人、被告人的供述和辯解,是指犯罪嫌疑人、被告人在刑事訴訟中救起被指控的犯罪事實以及其他案件事實向公安司法機關(guān)所作的陳述。鑒定結(jié)論是指公安司法機關(guān)為了了解案件中某些專門性的問題,指派或聘任具有這方面知識和技能的人,進行鑒定后所作的書面結(jié)論??彬灩P錄是指辦案人員針對與案件有關(guān)的場所、物品、尸體等“死”的物體進行觀察、測量、檢驗、拍照、繪圖等活動所作的書面記錄。檢查筆錄,又稱人身檢查筆錄,是指辦案人員針對與案件有關(guān)的“活著”的人進行觀察、檢驗等活動所作的書面記錄。偵查實驗筆錄,是指為了驗證在某種條件下某一事件或現(xiàn)象是否發(fā)生和后果如何,而進行實驗性地重演該事件等活動所作的書面記錄。視聽資料是指以錄像、錄音、電子計算機以及其他高科技設(shè)備存儲的信息證明案件情況的證據(jù)。直接證據(jù)是能夠單獨地直接指明案件主要事實的證據(jù)。訴訟證明是指訴訟主題按照法定的程序和標準,運用已知的證據(jù)和事實來認證案件事實的活動。證明對象也就是在證明的客體,即案件事實或者待證事實,它是法律規(guī)定的司法人員為正確處理案件必須查明的案件事實。刑事訴訟中證明責(zé)任是指公安司法機關(guān)應(yīng)當(dāng)承擔(dān)收集或提供證據(jù)以證明其所認定的案件事實或主張的責(zé)任;否則,將承擔(dān)其認定或主張不能成立的風(fēng)險。刑事訴訟中的強制措施,是指偵查、檢察和審判機關(guān)為保證刑事訴訟的順利進行,依法對犯罪嫌疑人、被告人所采取的在一定期限內(nèi)暫時限制或剝奪其人身自由的法定強制措施。拘傳,是指人民法院、人民檢察院和公安機關(guān)對于未被羈押的犯罪嫌疑人、被告人,依法強制其到案接受訊問的一種強制措施。取保候?qū)?,又稱保釋,是指公檢法機關(guān)責(zé)令犯罪嫌疑人、被告人提出保證人或者交納保證金,并出具保證書,以保證其不逃避和妨礙偵查、起訴和審判,并隨傳隨到的一種強制措施。監(jiān)視居住是指公安機關(guān)、人民檢察院和人民法院責(zé)令犯罪嫌疑人、被告人不

      得擅自離開住處或指定居所,并對其行動自由加以監(jiān)視的強制方法。

      拘留,又稱刑事拘留,是指公安機關(guān)、人民檢察院在偵查過程中,遇到法定的緊急情況,對現(xiàn)行犯或者重大嫌疑分子所采取的臨時剝奪其人身自由的強

      制方法。

      逮捕是指公檢法在一定期限內(nèi)依法剝奪犯罪嫌疑人、被告人的人身自由并進

      行生產(chǎn)的強制措施。

      附帶民事訴訟是指公安、司法機關(guān)在刑事訴訟過程中,在解決被告人刑事責(zé)

      任的同時,為了附帶解決由被告人犯罪行為或國家、集體造成物質(zhì)損失的賠

      償問題所進行的訴訟活動。

      舉證責(zé)任是指行使訴訟的當(dāng)事人承擔(dān)的向公安機關(guān)、人民檢察院和人民法院

      提出證據(jù)證明自己主張的義務(wù)。

      辯護是指犯罪嫌疑人、被告人及其辯護人針對控訴一方的指控,運用事實和

      愛貓撲.愛生活證犯罪嫌疑人、被告人無罪、罪輕或應(yīng)當(dāng)減輕、免除刑事責(zé)任的反駁和辯解,以維護犯罪嫌疑人、被告人合法權(quán)益的訴訟活動。

      刑事代理是指代理人接受公訴案件的被害人及其法定代理人或者近親屬、自

      訴案件的自訴人及其法定代理人以及附帶民事訴訟的當(dāng)事人及其法定代理人的委托,以被代理人的名義參加訴訟,進行活動,由被代理人承擔(dān)代理行為

      法律后果的一項法律制度。

      立案是指公檢法對于報案、控告、舉報和犯罪人的自首等材料進行審查,判

      明是否有犯罪事實及是否需要追究刑事責(zé)任,依法決定是否作為刑事案件交

      付偵查或?qū)徟械脑V訟活動。

      偵查是偵查機關(guān)在辦理刑事案件的過程中,為證實犯罪和查獲犯罪人而依照

      法律進行的專門調(diào)查工作和有關(guān)強制性措施。

      偵察實驗,是指為了確定與案件有關(guān)的某一時間或者事實在某種條件下能否

      發(fā)生或者怎樣發(fā)生而按照原來的條件,將該時間或者事實加以重演或者進行

      試驗的一種偵察活動;

      訊問犯罪嫌疑人是偵查人員為了查明案件事實和其他有關(guān)情況,依照法定程

      序,以言詞方式對犯罪嫌疑人進行訊問的一種訴訟行為。

      搜查是指為了收集犯罪證據(jù),查獲犯罪嫌疑人,偵查人員依法對于犯罪嫌疑

      人以及可能因此犯罪或者最終的人的身體、物品、住處和其他有關(guān)地方進行

      搜查、檢查的一種偵查行為。

      扣押,是指偵查機關(guān)依法強行扣留和提存與案件有關(guān)的物品(包括視聽資料,下同)和文件的一種偵查活動。

      鑒定是指為了查明案情,解決案件中某些專門性問題,由偵查機關(guān)指派或聘

      請具有專門知識的人,就案件中的專門性問題進行科學(xué)鑒別和判斷的一種偵

      查行為。

      通緝是指公檢通令緝拿應(yīng)當(dāng)逮捕而在逃的犯罪嫌疑人歸案的一種偵查行為。

      辨認是指偵查人員為了查明案情,在必要的時候讓被害人、證人對犯罪嫌疑

      人、與犯罪有關(guān)的物品、尸體進行辨認的一種偵查行為。

      補充偵查是指公安機關(guān)或者人民檢察院依照法定程序,在原有偵查工作的基礎(chǔ)上,對案件中的部分事實情況作進一步調(diào)查、補充證據(jù)的一種訴訟活動。偵查終結(jié)是指偵查機關(guān)對于自己立案偵查的案件,經(jīng)過一系列的偵查活動,認為案件事實已經(jīng)查清,證據(jù)確實、充分,足以認定犯罪嫌疑人是否有罪和應(yīng)否對其追究刑事責(zé)任而決定結(jié)束偵查,并對案件依愛貓撲.愛生活和處理的一種訴訟活動。偵查羈押期限是指犯罪嫌疑人在偵查中被“逮捕以后”到“偵查終結(jié)”的期限。特殊羈押期限,指偵查羈押期限的延長,但必須符合法定條件并履行相應(yīng)的審批手續(xù)和程序。人民檢察院對直接受理的案件的偵查,也稱自偵案件的偵查,是指人民檢察院對自己受理的案件,依法進行的專門調(diào)查工作和有關(guān)的強制措施。偵查監(jiān)督是人民檢察院對刑事訴訟活動實行法律監(jiān)督的重要組成部分,專指人民檢察院依法對偵查機關(guān)的偵查活動是否合法進行的法律監(jiān)督。起訴,又稱“提起訴訟”,是指依法享有起訴權(quán)的機關(guān)或個人,對刑事被告人提出控訴,要求人民法院審判,以追究被告人刑事責(zé)任的訴訟行為。提起公訴,是指人民檢察院對公安機關(guān)偵查終結(jié)、移送起訴的案件,進行全面審查,對應(yīng)當(dāng)追究刑事責(zé)任的犯罪嫌疑人提交人民法院進行審判的一項訴訟活動。審查起訴,是指人民檢察院對公安機關(guān)偵查終結(jié)移送起訴的案件和自行偵查終結(jié)的案件進行審查,依法決定是否對犯罪嫌疑人提起公訴的訴訟活動。不起訴是檢察機關(guān)對于公安機關(guān)偵查終結(jié)移送起訴的案件和自己偵查終結(jié)的案件進行審查后,認為犯罪嫌疑人的行為不構(gòu)成犯罪或依法不應(yīng)追究刑事責(zé)任,或者犯罪情節(jié)輕微,依照刑法規(guī)定不需要判處刑罰或者免除刑罰,以及對于補充偵查的案件,認為證據(jù)不足,不符合起訴條件,從而做出的不將犯罪嫌疑人訴交法院進行審判而終止訴訟的決定。第一審判程序是指人民法院對人民檢察院提起公訴、自訴人提起自訴的案件,一發(fā)進行第一次審判時應(yīng)當(dāng)遵循的步驟和方式、發(fā)法。自訴,是指被害人或者法定代理人、近親屬為了追究被告人的刑事責(zé)任,直接向法院提起訴訟的訴訟行為。自訴案件,是指由被害人或者其法定代理人、近親屬,為了追究被告人的刑事責(zé)任,自己向人民法院起訴,由人民法院直接受理的案件。所謂告訴才處理,是指只有被害人或其法定代理人提出控告,人民法院才能受理。審判是指法官在原被告雙方的參與下,認定事實和確定法律責(zé)任的司法活動。刑事審判是指人民法院在控、辯雙方及其他訴訟參與人參加下,依照法定的權(quán)限和程序,對于依法向其提出訴訟請求的刑事案件進行審理和裁判的訴訟活動。終止審理是指人民法院在審判案件過程中,遇有法律規(guī)定的情形致使審判不應(yīng)當(dāng)或者不需要繼續(xù)進行時終結(jié)案件的訴訟活動。延期審理是指在法庭審判過程中,遇有足以影響審判進行的情形時,法庭決定延期審理,待影響審判進行的原因小時后,再行開庭審理。中止審理是指人民法院在審判案件過程中,因發(fā)生某種情況影響了審判的正常進行,而決定暫停審理,待其小時后,再行開庭審理。判決是人民法院在訴訟中解釋直接針對案件的實體問題所作的處理和決定。裁定是指人民法院在案件審理或者判決執(zhí)行過程中,就某些重大程序問題和部分實體問題所作的一種決定。決定是人民法院在辦理案件過程中對某些程序性問題進行處理的一種形式。對公訴案件的庭前審查,是指人民法院對人民檢察院提起公訴的案件進行審查,并決定是否將刑事被告人交付審判的訴訟活動。法庭審判是指人民法院采取開庭的方式,在公訴人、當(dāng)事人和其他訴訟參與人的參加下,在聽取控、辯雙方對證據(jù)、案件事實和運用愛貓撲.愛生活的情況下,依法確定被告人是否有罪,應(yīng)否判刑,給予何種刑事處罰的訴訟活動。法庭調(diào)查時在審判人員的主持下,控、辯雙方和其他訴訟參與人的參加下,當(dāng)庭對案件事實和證據(jù)進行審查、核實的活動。第二審程序,是指第二審人民法院對上訴人或人民檢察院因不服第一審人民法院未生效的判決或裁定而提起上訴或抗訴的案件,依法進行重新審判的程序。上訴是指當(dāng)事人及其法定代理人不服第一審法院的判決或裁定,在法定期限內(nèi)衣法定程序提請上級法院重新審理和裁判該案的一種訴訟權(quán)利或活動。抗訴是指法律授權(quán)特定的機關(guān)代表國家行使監(jiān)督權(quán),對認定有錯的第一審法院的裁判或裁定,在法定期限內(nèi)依法定程序提請上級法院重新審理和裁判原案的一種訴訟活動。刑事訴訟期間,是指公安機關(guān)、人民檢察院、人民法院和訴訟參與人進行刑事訴訟活動期必須遵守的時間和期限。死刑復(fù)核程序是指最高人民法院或高級人民法院對判處死刑的案件依法進行審查和核準的程序,是我國刑事訴訟法所獨有的一項特殊程序。審判監(jiān)督程序又稱再審程序,是指人民法院、人民檢察院對已經(jīng)發(fā)生法律效力的判決和裁定,在認定事實或適用法律上確有錯誤時,依法提出并由人民法院重新審理的程序。訴訟中止,從廣義上講,是指辦案機關(guān)在立案以后到案件審查的過程中,因為發(fā)生某種情況而將正在進行的訴訟暫時停止,待中止的障礙消除后,再恢復(fù)訴訟。狹義的訴訟中止,僅指人民法院在是審理案件的過程中,因出現(xiàn)某種決定情形,裁定暫時停止訴訟活動的進行。刑事訴訟執(zhí)行,是指人民法院、人民檢察院、公安機關(guān)、監(jiān)獄以及其他有關(guān)部門將已經(jīng)發(fā)生法律效力的判決和裁定所確定的內(nèi)容付諸實施而依照法定程序進行的各種活動。暫予監(jiān)外執(zhí)行,是指被判處有期徒刑或者拘役的罪犯,因出現(xiàn)了某種法定的特殊情況,不適宜在監(jiān)內(nèi)執(zhí)行,暫時將其放在監(jiān)外交由公安機關(guān)執(zhí)行的一種變通的方法。減刑,是指被判處管制、拘役、有期徒刑或者無期徒刑的罪犯,在執(zhí)行期間,確有悔改或者立愛貓撲.愛生活減輕其原判刑罰的方法。

      假釋,是指被判處有期徒刑改無期徒刑的犯罪分子,其刑罰在執(zhí)行一定期限

      以后,確有悔改表現(xiàn),不致再危害社會的,將其附條件地提前釋放的制度。

      所謂執(zhí)行監(jiān)督,是指人民檢察院對刑事判決、裁定的執(zhí)行是否合法進行的法

      律監(jiān)督。

      證明標準是指司法人員查明案件事實、當(dāng)事人證明案件事實需要達到的程度

      刑事訴訟證據(jù)的種類:1.物證.書證 2.證人證言3.被害人陳述 4.犯罪嫌疑

      人.被告人的供述和辯解 5.堅定結(jié)論 6.勘驗.檢查筆錄 7.視聽資料

      刑事訴訟證據(jù)的分類:

      1、原始證據(jù)和傳來證據(jù)。

      2、言詞證據(jù)和實物證據(jù)。

      3、直接證據(jù)和間接證據(jù)。

      4、控訴證據(jù)和辯護證據(jù)。

      辯護的種類:自行辯護、委托辯護、指定辯護。

      刑事代理可分為:刑事自訴案件的代理、公訴案件中被害人的代理和刑事附

      帶民事訴訟的代理。

      回避的分類:自行回避、申請回避、指令回避和法定回避。

      管轄分為:立案管轄和審判管轄。

      強制措施的種類:拘傳、取保候?qū)?、監(jiān)視居住、拘留、逮捕。

      取保候?qū)彽姆N類:人保、財產(chǎn)保。

      勘驗、檢查的種類:現(xiàn)場勘驗、物證檢驗、尸體檢驗、人身檢查和偵查實驗。

      補充偵查有三種:審查批捕階段的補充偵查、審查起訴階段的補充偵查和法

      庭審理階段的補充偵查。

      偵查中的羈押期限分為:一般羈押期限、特殊羈押期限和重新計算的羈押期

      限三種。

      不起訴:法定不起訴、酌定不起訴和證據(jù)不足不起訴。

      內(nèi)容:

      刑事訴訟法的任務(wù)有:1.保證準確.及時地懲罰犯罪。2.保證無罪的人不

      受刑事追究。3.教育公民自覺遵守法律,積極通犯罪作斗爭。

      國際基本原則包括:1.刑事程序法定原則。2.司法獨立原則。3.無罪推定原

      則。4.辯護原則。5.訴訟經(jīng)濟原則。6.訴訟及時原則。7.訴訟權(quán)利平等原則。

      8.禁止重復(fù)追究原則。

      我國特有原則包括:1.以事實為依據(jù),以法律為準繩。2.分工負責(zé).相互配合.相互制約。3.檢查監(jiān)督。

      物證的形式有:1.實施犯罪的工具。2.犯罪過程中留下的實物和痕跡。3.犯

      罪行為侵犯的對象。4.犯罪行為產(chǎn)生的物品。5.其他可能揭露犯罪和查獲犯

      罪嫌疑人的實物或痕跡。

      收集物證主要通過勘驗.檢查.搜查.扣押等方法進行。

      常見的鑒定結(jié)論包括:

      1、愛貓撲.愛生活。

      2、司法精神病鑒定結(jié)論。

      3、痕

      跡鑒定結(jié)論。

      4、化學(xué)鑒定結(jié)論。

      5、會計鑒定結(jié)論。

      6、文件書愛貓撲.愛生

      活。

      7、其他鑒定結(jié)論。

      辯護人的范圍:

      1、律師。

      2、人民團體或者犯罪嫌疑人、被告人所在單位推

      薦的人。

      3、犯罪嫌疑人、被告人的監(jiān)護人、親友。但是正在被執(zhí)行刑罰或者依法被剝奪、限制人身自由的人,不得擔(dān)任辯護人。一名律師不得同時接受兩個以上同案犯在嫌疑人、被告人的委托,擔(dān)任他們的辯護人。辯護人的權(quán)利:

      1、獨立辯護權(quán)。

      2、閱卷權(quán)和會見通信權(quán)。

      3、調(diào)查取證權(quán)。

      4、提出意見權(quán)。

      5、參加法庭調(diào)查和愛貓撲.愛生活權(quán)。

      6、經(jīng)被告人同意,提出上訴的權(quán)利。

      7、拒絕辯護權(quán)。適用回避的人員包括:審判人員(包括合議庭人員、程序?qū)徣藛T、審判委員會成員及院長)、檢察人員、偵查人員(包括公安機關(guān)負責(zé)人)以及參與偵查、起訴、審判活動的書記員、翻譯人員和鑒定人?;乇艿姆ǘㄊ掠桑簜刹槿藛T、檢察人員、審判人員以及書記員、翻譯人員和鑒定人遇有以下情形之一的,適用回避。

      1、是本案的當(dāng)事人或者是當(dāng)事人的近親屬的。

      2、本人或者他的近親屬和本案有利害關(guān)系的。

      3、擔(dān)任過本案的證人、鑒定人、辯護人、訴訟代理人的。

      4、與本案當(dāng)事人有其他關(guān)系,可能影響公正處理案件的。

      5、接受過當(dāng)事人及其委托的人的請客送禮或者違反規(guī)定會見當(dāng)事人及其委托的人的。檢察院立案的包括:

      1、貪污賄賂案。

      2、國家工作人員的瀆職犯罪案件。

      3、國家機關(guān)工作人員利用職權(quán)實施的侵犯公民人身權(quán)利和民主權(quán)利的犯罪案件。

      4、其他由人民檢察院直接受理的案件。(省級以上人民檢察院決定)人民法院直接受理的案件:自訴案件。(1、告訴才處理的案件。

      2、被害人有證據(jù)證明的輕微的刑事案件。

      3、被害人有證據(jù)證明對被告人侵犯自己人身、財產(chǎn)權(quán)利的行為應(yīng)當(dāng)依法追究刑事責(zé)任,而公安機關(guān)或者人民檢察院不予追究被告人刑事責(zé)任的案件。中級人民法院管轄的第一審刑事案件:

      1、危害國家安全案件。

      2、可能判處無期徒刑、死刑的普通刑事案件。

      3、外國人犯罪的刑事案件。地區(qū)管轄:

      1、以犯罪地人民法院管轄為主,被告人居住地人民法院管轄為輔。

      2、以最初受理的人民法院審判為主,主要犯罪地人民法院審判為輔。取保候?qū)彛ūO(jiān)視居住)的適用對象:根據(jù)刑事訴訟法的有關(guān)規(guī)定,對于有下列情形之一的犯罪嫌疑人、被告人可以取保候?qū)彙?/p>

      1、可能判處管制、拘役或者獨立適用附加刑的。

      2、可能判處有期徒刑以上刑罰,采取取保候?qū)彶恢掳l(fā)生社會危險性的。

      3、依法應(yīng)當(dāng)逮捕,但患有嚴重疾病、正在懷孕或者哺乳自己嬰兒的婦女等不宜羈押的情緒。

      4、對已被依法拘留的犯罪嫌疑人,經(jīng)過詢問、審查,認為需要逮捕但證據(jù)不足的,而需要繼續(xù)收集證據(jù)的情形,可以取保候?qū)彙?/p>

      5、已被逮捕羈押的犯罪嫌疑人、被告人,在法定的偵查、起訴、一審、二審的辦案期限內(nèi)不能結(jié)案,采用取保候?qū)彿椒]有社會危險性的。被取保候?qū)彽姆缸锵右扇?、被告人在取保候?qū)徠陂g,應(yīng)遵守以下規(guī)定:

      1、未經(jīng)執(zhí)行機關(guān)批準不得離開所居住的市、縣。

      2、在傳訊的時候及時到案。

      3、不得以任何形式干擾證人作證。

      4、不得偽造、毀滅證據(jù)或者串供。被監(jiān)視居住的犯罪嫌疑人、被告人應(yīng)當(dāng)遵守以下規(guī)定:

      1、未經(jīng)執(zhí)行機關(guān)批準不得擅自離開住處,沒有固定住處的,未經(jīng)批準不得離開被指定的居所。

      2、未經(jīng)執(zhí)行機關(guān)批準不得會見他人。

      3、在傳訊的時候及時到案。

      4、不得以任何形式干擾證人作證。

      5、不得毀滅、偽造證據(jù)或者串供。不立案的六種情形:

      1、情節(jié)顯著輕微、危害不大,不認為是犯罪的;

      2、犯罪已過追訴時效期限的;

      3、經(jīng)特赦令免除刑罰的;

      4、依照刑法告訴才處理的犯罪,沒有告訴或撤回告訴的;

      5、犯罪嫌疑人、被告人死亡的;

      6、其他法律規(guī)定免于追究刑事責(zé)任的。偵查工作的原則:

      1、迅速及時原則。

      2、遵守法定程序原則。

      3、客觀全面原則。4深入細致原則。

      5、保守秘密原則。先行拘留的情形:

      1、正在預(yù)備犯罪、實行犯罪或者在犯罪后即時被發(fā)覺得。

      2、被害人或者在場親眼看見的人指認他犯罪的。

      3、在身邊或者住處發(fā)現(xiàn)有犯罪證據(jù)的。

      4、犯罪后企圖自殺、逃跑或者在逃的。

      5、有毀滅、偽造證據(jù)或者串供可能的。

      6、不講真實姓名、住址,身份不明的。

      7、有流竄作案、多次作案、結(jié)伙作案重大嫌疑的。自訴案件包括:

      1、告訴才處理的案件。

      2、被害人有證據(jù)證明的輕微犯罪案件。

      3、被害人有證據(jù)證明對被告人侵犯自己人身、財產(chǎn)權(quán)利的行為應(yīng)當(dāng)依法追究刑事責(zé)任,而公安機關(guān)或人民檢察院不予追究被告人刑事責(zé)任的案件。特點:刑事訴訟強制措施的特征:

      1、只能由特定的機關(guān)適用。(公、檢、法、國家安全機關(guān)、軍隊保衛(wèi)部門和監(jiān)獄。)

      2、適用對象的特定性。只能適用于犯罪嫌疑人、被告人。

      3、適用目的的特定性。保障刑事訴訟活動的順利進行。

      4、必須依法適用。刑事訴訟的特點:1.刑事訴訟活動是由法定的國家專門機關(guān)主持下行使國家刑罰權(quán)的活動。2.刑事訴訟活動必須是在當(dāng)事人和其他訴訟參與人的參加下進行。3.刑事訴訟活動必須嚴格依法進行。4.刑事訴訟活動是以解決犯罪嫌疑人.被告人是否有罪,犯有何罪.應(yīng)否處以刑罰,處以何種刑罰為內(nèi)容。刑事訴訟證據(jù)的特征:1.證據(jù)的客觀性。2.關(guān)聯(lián)性。3.合法性。書證的特點:1.書證必須是以文字.符號.圖畫等記載或者表達了人的一定思想的物品,而且其所記載或表達的思想內(nèi)容能夠為人民認知和理解。2.記載的內(nèi)容或表達的思想,必須與待證的案件事實有關(guān)聯(lián)。條件: 證人的條件:1.證人是在訴訟活動開始前便了解案件情況的人。2.證人必須是能夠辨別是非.能夠正確表達的人。3.證人必須是自然人。保證人的條件:

      1、與本案無牽連。

      2、有能力履行保證義務(wù)。

      3、享有政治權(quán)利,人身自由未受到限制。

      4、有固定的住處和收入。公訴案件立案的基本條件:

      1、有犯罪事實。

      2、需要追究刑事責(zé)任。逮捕的條件:

      1、有證據(jù)證明有犯罪事實。

      2、可能判處徒刑以上刑罰。

      3、采取取保候?qū)?、監(jiān)視居住等方法尚不足以防止社會危險性,而有逮捕必要的。偵查終結(jié)的條件:

      1、案件事實已經(jīng)查清。

      2、證據(jù)確實、充分。

      3、法律手續(xù)完備。公訴案件的法定條件:

      1、犯罪嫌疑人的犯罪事實已經(jīng)查清,證據(jù)確實、充分,這是提起公訴的事實條件。

      2、依照法律應(yīng)當(dāng)對犯罪嫌疑人追究刑事責(zé)任,這

      是提起公訴的法律條件。

      3、檢察院對此案具有公訴權(quán),案件數(shù)與受訴法院管

      轄。

      提起自訴的條件:

      1、提起自訴的主體須是被害人或者其法定代理人。

      2、提

      起自訴必須要有明確的被告人。

      3、案件屬于自訴案件的范圍,受訴的人民法

      院對該案有管轄權(quán)。

      4、應(yīng)當(dāng)有具體的訴訟請求,有足夠證據(jù)證明被告人犯罪的事實。

      5、自訴應(yīng)當(dāng)在追訴期限內(nèi)提出。

      其他:

      刑事訴訟法的立法宗旨是保證刑法的正確實施,懲罰犯罪,保護人民,保障

      國家安全和社會公共安全,維護社會主義秩序。

      在自訴案件中,自訴人負有舉證責(zé)任。

      公訴案件被害人的訴訟代理人有權(quán)在被害人收到不起訴決定書后的7日內(nèi),代其向人民檢察院提出申訴,也可以經(jīng)被害人授權(quán)代被害人向人民法院提起

      自訴。

      回避的決定:

      1、偵查人員、檢察人員、審判人員的回避由公安機關(guān)負責(zé)人、檢察長、法院院長決定。

      2、公安機關(guān)負責(zé)人和檢察長回避由同級人民檢察院

      檢察委員會決定。

      3、法院院長回避由審判委員會決定。

      4、書記員、翻譯人

      員、鑒定人回避由法院院長決定(審判階段)。

      保證金由公安機關(guān)統(tǒng)一收取和保管。

      取保候?qū)徲晒珯z法決定,公安機關(guān)執(zhí)行。

      取保候?qū)徸铋L不得超過12個月。

      監(jiān)視居住由公檢法決定,公安機關(guān)執(zhí)行。

      監(jiān)視居住最長不超過6個月。

      拘留由公檢決定,公安機關(guān)執(zhí)行。

      拘留的羈押期限為10日,14日,37日。

      逮捕有檢法決定,公安機關(guān)執(zhí)行。

      逮捕縣級以上人大代表的,須報請該人大主席團或常委會許可。逮捕鄉(xiāng)鎮(zhèn)一

      級人大代表時,應(yīng)報告該人大。

      公檢法的工作人員在接受立案材料后應(yīng)當(dāng)填寫<受理刑事案件登記表〉

      自訴案件不予立案的,應(yīng)當(dāng)在15日內(nèi)作出不立案決定書,書面通知自訴人。

      偵查實驗應(yīng)當(dāng)由偵查人員進行,并應(yīng)當(dāng)邀請兩名以上見證人在場。

      訊問犯罪嫌疑人的程序:訊問犯罪嫌疑人必須依照法定程序進行。

      1、至少由

      兩名偵查人員進行訊問。

      2、在法定的地點、時間內(nèi)訊問。持續(xù)的時間最長不

      得超過12小時。

      3、偵查人員在訊問犯罪嫌疑人的時候,應(yīng)當(dāng)首先訊問犯罪

      嫌疑人是否有犯罪行為,讓他陳述有罪情節(jié)或者進行無罪的辯解,然后向他

      提出問題。

      4、對特殊的訊問對象適用特殊的程序。

      5、依法制作訊問筆錄。

      6、嚴禁刑訊逼供或以威脅、引誘、欺騙以及其他非法方式進行訊問,切實保障

      犯罪嫌疑人的訴訟權(quán)利。

      詢問證人的程序:

      1、詢問證人只能由偵查人員進行。

      2、郵電在法律規(guī)定的地點進行。

      3、詢問應(yīng)當(dāng)個別進行。

      4、偵查人員應(yīng)當(dāng)告知證人必須如實地提

      供證據(jù)、證言和有意作偽證或者隱匿罪證要負的法律責(zé)任。

      5、應(yīng)當(dāng)為證人提

      供客觀充分地提供證據(jù)的條件。

      6、應(yīng)當(dāng)依法制作詢問筆錄。也可以讓證人親

      筆書寫證詞。

      搜查的程序:

      1、搜查只能由公安機關(guān),人民檢察院等偵查機關(guān)的偵查人員依

      法進行,其他任何機關(guān)、團體和個人都無權(quán)對公民人身和住宅進行搜查。

      2、搜查時,必須有兩名以上偵查人員,并持有縣級以上偵查機關(guān)的主要負責(zé)人

      簽發(fā)的搜查證。

      3、任何單位和個人都有義務(wù)按照公安機關(guān)和人民檢察院的要

      求,交出可以證明犯罪嫌疑人有罪或者無罪的物證、書證、視聽資料。否則

      偵查機關(guān)可以依法強制提取。

      4、搜查時,應(yīng)當(dāng)有被搜查人或者他的家屬、鄰

      居或者其他見證人在場。

      5、搜查婦女的身體,應(yīng)當(dāng)有女工作人員進行。

      6、搜查的情況應(yīng)當(dāng)寫成筆錄,由偵查人員和被搜查人員或者他的家屬、鄰居或

      者其他見證人簽名或蓋章。如果被搜查人在逃或者他的家屬拒絕簽名、蓋章的,應(yīng)當(dāng)記明于筆錄。

      人民檢察院對偵查終結(jié)的案件的處理方式:提起公訴、不起訴和撤銷案件。

      審查起訴的對象是案件事實、證據(jù)和適用法律等問題。

      審查起訴的方法步驟:

      1、審查起訴意見書等。

      2、訊問犯罪嫌疑人。

      3、聽取

      被害人意見。

      4、聽取委托人的意見。

      5、調(diào)查核實其他證據(jù)材料。

      6、補充偵

      查。(退回公安機關(guān)偵查或自行偵查。)

      補充偵查次數(shù)以兩次為限,每次應(yīng)在1個月內(nèi)補查完畢。

      第三篇:電大2011開放英語3考試答案小抄

      第一部分交際用語

      1.Hello, Sally.How‘s everything?D.Just so-so 2.Excuse me, would you lend me your calculator?A.Certainly.Here you are

      3.I don‘t like the spots programs on Sundays.B.Neither do I

      4.What‘s the problem, Harry?

      D.I can‘t remember where I left my glasses 5.What kind of TV program do you like best?C.It‘s hard to say, actuallyCould you tell me where Mr.Lake is?B.At the office7.May I help you, madam?

      D.Yes, I‘d like 2 kilos of oranges 8 Hello, could I speak to Don please?D.Who‘s speaking?What would you like, tea or coffee?B.Coffee, pleasee

      10.What about going for a walk?.A.Why not? A good idea11.Nice weather, isn‘t it?

      C.Yes, it is12.I think the Internet is very helpful.A.Yes, so do I

      13.What subjects are you studying?C.I‘m studying philosophy

      14.Which language do you speak at home?D.English, most of the time

      15.Must we hand in our homework now?

      C.No, you needn‘t16.Let‘s take a walk.A.Yes, let‘s

      17.Hello, could I speak to Don please?D.Who‘s speaking

      18.Do you think the exam will be put off?C.Not likely

      19.In my opinion, you‘d better take a couple of days off.A.I‘ll take your advice

      20.Would you mind if I open the window for a better view?D.Of course not

      第二部分詞匯與結(jié)構(gòu)

      閱讀下面的句子,從四個選項中選出一個能填入空白處的最佳選項,并在答題紙上寫出所選的字母符號。

      1.I broke my leg when Iskiing in America.2.She was convictedC.ofmurder.3.A new hotel 4.It is very convenient A.livinghere.5.I have lived here B.since1997.6.The bedroom needs_.7.He is the mandog bit me.8.I‘m tired.Iworking very hard.9.Before she left on the trip, she D.had trained hard.10.He keeps

      11.The sun heats the earth,is very important toliving things

      B.is to

      A.origin

      B.shouting

      15.The big man has always been eating on the go, _he has got stomachache.A.so

      16.Let me the case carefully before I draw a conclusion.B.look into

      D.is

      C.owes

      19.Mr.Smitha most important part in the development of our city.C.played

      20.I‘d rather stay at home thana walk.C.take

      21.Mother was busy.Although she was not watching the basketball on TV, she A.was listening to

      A.had I got

      D.to

      24.All the team members tried their best.We lost the game,A.however

      telephone.B.was told

      26.Silk ________ by Chinese for thousands of years now.B.has been used

      B.ought

      28.Before I got to the cinema, the film _________.A.had begun

      29.The patient acted on the doctor‘s _________ and finally recovered.B.advice

      30.A lecture hall is C.one

      31.Don‘t worry, your watch and you can have it in no time.D.is being repaired

      32.The definition leaves ______ for disagreement.B.much roomB.can people do what

      B.was married

      35.I don‘t want you to make any trouble, problem.B.consequently

      B.is…being

      C.grew up

      to work regularly.A.driveimprove the relationship with the USA.A.to do

      B.cleaned

      第三部分完形填空

      Although international travel is usually an(21)__________ and pleasant

      experience, travellers should take steps to ensure that their health does not suffer either(22)______ their time _____ the air or ______ their time abroad.Before you go, check with your doctor or local travel clinic(23)______ injections are necessary for the areas you are travelling(24)_____.Allow sufficient time to have these injections before you(25)_______ because they may take time to become effective.Be sure that the information on health is up-to-date.Check on the Internet if you are not sure.Don‘t go to bed late the day(26)_______ you fly.Your body has a natural daily sleep pattern.It takes time to adjustto a new time zone.There are many different(27)__________ of jet lag: you may not be able to sleep, you may not want to eat or you may feel sick and tired.You may not be able to concentrate for some days after you arrive.There are several things you can do to(28)________ the effects of jet lag: - Do your(29)______ to relax during the flight;

      - Sleep as much as you can on the flight.Use a mild sleeping pill if necessary;- Drink as much water as you can;- Don‘t drink alcohol and caffeine;

      - Take mild sleeping pills(30)______ the first few days in the new time zone if you need them.21.B)exciting22.D)from…in…from23.C)which24.C)to25.C)leave26.D)before27.A)effects28.D)lessen 29)C)best30.B)for

      Passage 2

      A study(21)_____________ that fitness is the key(22)______ long life,irrespective of body shape or even smoking habits.Researchers discovered that people(23)_________ exercise live longer than those who do not,(24)__________ they are overweight and smoke.The study found that the least fit of the 6,000 middle-aged men in the study were five times(25)_____________ to die within six years of the start of the research

      than the fittest.This was true whether or not the men had heart problems, smoked or(26)______ overweight.Scientists concluded that it was better to be fat and active than skinny and sedentary.Dr Ken Cooper, a fitness expert, said, “You are better off smoking a packet of cigarettes a day and(27)__________ regularly than being a non-smoker and sedentary.” Although he adds, “ But don't misunderstand me.I am not endorsing smoking.I am trying to tell you how dangerous it is to be sedentary.”

      (28)________, the study appears to fly in the face of research last year which concluded that more than 30,000 people die prematurely every year in Britain from illnesses caused by being overweight.The British Government is putting pressure on manufacturers(29)____________ high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation's health.But the new study suggests the Government(30)__________ more people to exercise.21.C)has shown22.A)to23.D)who

      24.C)even if25.D)more likely 26.B)were

      27.B)exercising28.A)However29.C)to reduce30.D)encourage

      Passage 3

      More and more people(21)to install burglar alarms in their houses if they want to get insurance.Insurance companies(22)people in certain areas to install the alarms before they will give them insurance for the fast year.This is(23)to increasing crime in some parts of the country.This can be a problem for people(24)____ are struggling to make(25)____ ends meet.The alarms,(26)____ can be very expensive, need to be installed by an electrician.It is(27)_____ that 20% of homes have alarms installed, and that another 20% of people plan(28)_____ but have not installed them(29)_____.The insurance companies told people(30)_____ the alarms on all doors and windows.21.B.have 22.D.have been asking

      23.A.due24.C.who25.C.-26.B.which27.D.estimated28.A.to have them installed29.C.yet30.D.to install

      Passage 4

      A study has shown that fitness is the key(21)_____ long life, irrespective of body shape(22)_____ even smoking habits.Researchers discovered that people who exercise live longer than(23)______, even if they are overweight and smoke.The study found that(24)______ fit of the 6,000 middle-aged men in the study were five times more likely to die within six years of the start of the research than the fittest.This was true(25)_______the men had heart problems, smoked or were overweight.Scientists concluded that it was better(26)_______and active

      than skinny and sedentary.Dr Ken cooper, a fitness expert, said, ― You are better off smoking a packet of cigarettes a day and exercising regularly than(27)_______ a non –smoker and sedentary.‖ Although he adds, ―But don‘t misunderstand me.I am not endorsing(28)_____, I am trying to tell you how dangerous it is to be sedentary.‖

      The British Government is putting pressure(29)_____ manufacturers to reduce high levels of sugar in food and to restrict the hard-sell of junk food to children in order to improve the nation‘s health.But the new study suggests the Government should encourage more people(30)_____.21.C.to22.A.or

      23.D.those who do not 24.D.the least

      25.B.whether or not26.B.to be fat27.A.being28.C.smoking29.A.on

      30.C.to exercise

      第四部分閱讀理解

      閱讀下列短文,從四個選項中選出一個正確答案 Passage 1

      I was 15 when I walked into McCarley Bookstore and began to look over the titles of the books on the shelves.The man behind the counter, the owner of the bookstore, asked me if I would like a job.I needed to start saving for college, so I said yes.I worked after school and during summers for minimum wages and the job helped pay for my freshman year of college.I worked at many other jobs

      afterwards: I made coffee in the student union during college.I made maps for the U.S Forest Service.But selling books was one of the most satisfying.。。。

      1.How did the author get the job in McCarley Bookstore?A.He happened to walk into the shop and got it by chance.2.According to the author, selling books was one of the most satisfying job experiences, because ____________.B.it helped him understand the world and himself

      3.After he helped the fearful lady looking for books on cancer, the author was ____________.D.proud of himself

      4.The author decided to help the poor boy by ____________.B.persuading his boss to let him do the story on TV

      5.The main reason that the author thinks his present job is the same as the one in the bookstore is ____________.C.it helps people make sense of the world Passage 2

      Paper was invented by the Chinese in the first century AD.Paper was not made in southern Europe until about the year 1100.Scandinaviadid not begin to make it until 1500.Most paper is made from wood.Paper-making is an important British industry and paper from Britain is sold to many countries such as Australia and South Africa.Some of the wood used in the British paper making industry comes from trees grown in Britain, but wood is also bought from other countries such as Norway.。。

      1.Where was paper invented? A.In China.2.Scandinavia began to make paper ____________.C.in 1500

      3.Every four hundred copies of a forty-page newspaper will need ____________.B.one tree

      4.All over the world, trees are being cut down ____________ than they are being planted.D.faster

      5.The latest things made of paper are ____________.D.houses

      Passage 3

      We often use gestures to express our feelings, but the problem is that the gestures can be understood in different ways.It is true that a smile means the same thing in any language.So does laughter or crying.Fear is another emotion that is shown in much the same way all over the world.In Chinese and in English literature, a phrase like ?he went pale and began to tremble‘ suggests that the man is either very afraid or he has just got a very big shock.However, ?he opened his eyes wide‘ is used to suggest anger in Chinese whereas in English it means surprise.。。

      1.Which of the following is true according to the passage?

      D.It is difficult to tell what people‘ gestures really mean sometimes.2.People‘s facial expressions may be misunderstood in different cultures because ____________.D.people from different cultures have different meanings about some facial expressions

      3.From the passage, we can conclude that ____________.Agestures can be used to express feelings 4.In the same culture, people ____________.Dmay have different abilities to understand and express feelings 5.The best title for this passage can be ____________.CGestures and Feelings

      Passage 4

      A funny thing happened on the way to the communication revolution: we stopped talking to each other.I was walking in the park with a friend recently, and his mobile phone rang, interrupting our conversation.There we were, walking and talking on a beautiful sunny day and – poof!– I was cut off as if I had become absent from the conversation.。。

      1.The author‘s experience of walking in a park with a friend recently made him feel _____________.A.unhappy

      2.According to the author, human contact in a park means

      D.both A and B(A.looking at each other and saying hello when passing和.noticing their babies and stopping to pat their dogs)

      3.According to the author, the more connected we get in communications technology, the ___________ we are.C.more disconnected

      4.What are the examples the author gives to explain his idea that every advance in communications technology is a setback to the closeness of human interaction?D.All of the above.5.What is the unintended result of communication technology, according to the author?

      B.It actually creates a distance between people instead of bringing them together.Passage 5

      Who will stage the games?

      Preparing for the Olympics Games is a huge undertaking.Just like the athletes, the host city spends years getting ready for the event.Before deciding which city will host the Olympic Games,。。Why does it take so long to prepare?

      Building the infrastructure costs huge amounts of money.Holding the World Cup in 2002 in Japan and South Korea, for example, meant that ten new stadiums had to be built, as well as many hotels and an improved transport system.In Beijing, after winning the bid the government began major construction projects — the extension of the underground, the improvement of the airport and the building of new motorways3.Each host city must also build an Olympic village for the athletes.By planting trees and creating parks, the city becomes more attractive for tourists.Why do countries want to host the Olympic Games?

      Hosting the games has a major effect on the economy and brings international prestige to the country.Thousands and thousands of visitors come to the games and the host cities are permanently improved.1.Bidding for the Olympic Games usually starts ____________ before the games are really held.D.ten years

      2.Beijing was one of the _______ biddersfor the 2008games.B.five

      3.The World Cup 2002 was held in _____________.D.A and B

      4.What construction projects did Beijing start after winning the bid?D.All of the above

      5.Why do countries want to host the Olympic Games?D.All of the above.Passage 6

      We walked in so quietly that the nurse at the desk didn‘t even lift her eyes from the book.Mum pointed at a big chair by the door and I knew she wanted me to sit

      down.While I watched, mouth open in surprise, Mum took off her hat and coat and gave them to me to hold.She walked quietly to the small room by the lift and took out a wet mop.She pushed the mop past the desk and as the nurse looked up, Mum nodded and said, ―Very dirty floors.‖

      1.When she took a mop from the small room what Mum really wanted to do was ____________.C.to see a patient

      2.When the nurse talked to Mum she thought Mum was a _D.cleaner

      3.After reading the story what can we infer about the hospital?B.It has strict rules about visiting hours.4.Why did Mum go to see Kate in the hospital? D To find out how she was.5.Which of the following words best describes Mum?D.Clever Passage 7

      Did you know there are some very special dogs doing good work in our hospital wards? These are PAT 2(Pets As Therapy)dogs.Doctors and nurses are recognising the benefits of pets more and more — particularly for children,people with mental illnesses and elderly people who are separated from their own pets or have had to give up their pets.。。。

      1.Doctors and nurses think pets are particularly helpful for _D)all of the above people

      2.Today __________ people in hospital get the help of dogs and cats and theirowners.C)100,0003.Alan got the dog from ___________.B)the charity

      4.Which of the following that Tess CAN NOT help Alan do?D)buy newspaper from the shop

      5.When Alan was going to a coma, Tess went to his _______‘s home for help.A)neighbour

      Passage 8

      10th August, 2004 Dear Sirs,

      Headquartered in Chicago, Illinois, PMC Company is a major producer of1.The company wants to sell ____________.D.machinery and chemicals

      2.Where is the Head Office of the company? C.In Chicago, Illinois.3.When did the company‘s annual sales exceed $2 billion? B.In the year of 2000.4.The company thinks ____________.C.it plays a leading role in the world‘s packaging industry 5.The letter is written to ____________. A.its customers in the States and abroad 第五部分 閱讀下列短文,并根據(jù)短文內(nèi)容判斷其后的句子是否正確(T)、錯誤(F),還是文字中沒有涉及相關(guān)信息(NG)Passage 1

      Lily is 70 years old and she takes care of her 91-year-old mother.She told us about caring for her mother.I wake up early every day, it‘s usually about 6.30 am, and wait until I hear Tilly, my mum, moving about.Then I make her a cup of tea.At about half past seven she gets up and we have breakfast together.We normally just have toast, but on Sundays we always have bacon and eggs.After breakfast she reads the

      newspaper, then she sits by the window and waves to the neighbours as they walk by.。。。

      1.Lily wakes before her mother.(T)

      2.Joan sometimes spends the day with Lily‘s mother.(T)3.Tilly is satisfied with her hairdresser.(NG)

      4.Lily‘s brother comes to visit every three weeks.(F)

      5.Lily and her mother play cards more than they watch TV.(F)

      Passage 2

      My grandfather was a very interesting man.He died when I was 11, but I remember he used to tell me stories about his early life.He told me one about how he used to race dogs.They raced greyhound, a very fast type of dog.My grandfather had a dog that was very fast and usually won the races.The men used to bet on the dogs and try to win money.One day before a race, a friend of my grandfather‘s suggested that they bet on a different dog and make my grandfather‘s dog lose the race.。。

      1.The author‘s grandfather doesn‘t tell stories now.(T)2.His dog always won when it raced.(F)

      3.The author‘s grandfather usually won lots of money.(NG)

      4.The author‘s grandfather and his friend fed the dog cakes to make it strong.(F)

      5.The author‘s grandfather and his friend bet on a dog which didn‘t win.(T)

      Passage 3

      The ancient Olympic Games were part of a religious festival in honour of the Greek god Zeus, the father of all Greek gods and goddesses.The festival and games were held in Olympia, a religious sanctuary.The athletes came to Olympia from all parts of the Greek world, from as far as Spain in the west and Turkey in the east.。。。

      1.The ancient Greeks held the first Olympic Games in 617 BC.(F)2.The ancient Greeks held the Olympic Games for 393 years.(F)

      3.They did not allow women to compete in the ancient Olympic Games.(T)4.They first used the Olympic flag in 1908.(T)

      5.Both the Olympic Games and the Marathon Race are very popular for old and young people in many countries of the world.(NG)第六部分書面表達工作

      Every person has his own ideal job.As far as I am concerned, I have been dreaming of being a guide for a long time.First, good guides have wide vision.Secondly, guide can constantly expand his knowledge and understand lots of customs about different cultures and countries.To achieve my dream of being a qualified guide, I have to make sufficient preparations.For one thing, I must learn my specialty well.For another, I should enhance my eloquence so that I can express the allusion about the view clearly.Being a good guide is difficult, but I believe if I endeavor to do these things in all hands, I‘ll be successful sooner or later.交通工具

      I like bikes best.

      Compared with cars, bikes have many advantages.First, they are not very expensive.Second, they are very handy and convenient though they are not so fast as cars.With a bike, you don‘t have to look for a large parking place.Third, they do not cause air or sound pollution.

      Riding bikes does good to your health if you ride it regularly.In modern times, people are usually too busy to spare any time for physical exercise.Riding a bike to your work place regularly serves as a good way to keep yourself strong and healthy.Therefore, a bicycle is the best means of transportation.電視節(jié)目

      My favorite TV program is “The World Today”, which is shown on Saturday evenings.This program is like a wonderful window, through which I can see the beautiful and exciting world.It provides me with the latest development in affairs of the world.It also gives me a vivid picture of what have been going on and what have happened in the world.I like this program not only because of its abundant and latest news, but also its analysis of our present world and prospects for the future.From it, I learn more about mankind itself.It gives me intelligence.How to keep healthy(健康)

      Keeping healthy is very important for everyone.First, it is good to your body.Being healthy, we will not have to go to hospital, and it will save us much money.Second, we can do lots of things if we are healthy.There are many ways that we can use to keep healthy.We can go to a gym to do exercises or attend an aerobics class.Playing basketball or just jogging is also useful for us.Anyway, we will benefit a lot from keeping health.We must realize the importance of it.It will help us in many ways.夢想

      When I was small, I wanted to become a policewoman.But, when I grew up, I changed my mind.My ambition is to become a successful fashion designer.I want to design many beautiful clothes in the future.I want to build my own brand and I want it to become popular in the world.I‘m very hard-working now to make my dreams come true.I‘m studying in my spare time to gain more knowledge.I hope my dreams will all come true and I can become a fashion designer and I want everyone to be proud of me.

      第四篇:電大行政法小抄

      一、填空題(每空1分,共15分)1.行政關(guān)系是指(行政權(quán))被行使過程中產(chǎn)生的社會關(guān)系。2.行政立法權(quán)是指行政機關(guān)制定和發(fā)布(法規(guī))(規(guī)章)的權(quán)力。

      3.在我國,能夠成為行政主體的行政機關(guān)包括(國務(wù)院)(國務(wù)院的組成部門)(國務(wù)院的直屬機構(gòu))(國務(wù)院各部、委管理的國家局)(地方各級人民政府)(地方縣級以上各級人民政府的職能部門)和(地方人民政府的派出機關(guān))4.行政立法最具有實質(zhì)意義的程序是(征求意見)5.行政許可實施主體制度中的創(chuàng)新包括(集中行使行政許可權(quán))和一個窗口對外、統(tǒng)一辦理、集中辦理或者聯(lián)合辦理。

      6.行政處罰是行政主體對(違反行政法律規(guī)范)的公民、法人或其他組織給予制裁的具體行政行為。

      7.行政責(zé)任產(chǎn)生的前提條件是(行政違法)或(行政不當(dāng))

      二、單項選擇題(下列題目中,四個選項只有一個是正確的,請將其選出并且填寫在題干后面的括號里。每題2分,共10題,20分)1.以行政法調(diào)整對象的范圍為標準來劃分,行政法可以分為(B)。A.實體行政法與程序行政法 B.一般行政法與特別行政法 C.中央行政法與地方行政法

      D.行政組織法、行政行為法及行政監(jiān)督法 2.行政法治原則的核心內(nèi)容是(A)。A.行政合法性原則 B.行政合理性原則 C.行政靈活原則 D.行政信賴保護原則

      3.下列不屬于行政主體的是(D)。A.廣州市越秀區(qū)公安分局 B.蘇州市人民政府

      C.青島市市南區(qū)八大湖街道辦事處 D.沈陽市鐵西區(qū)重工工商所

      4.區(qū)公所的設(shè)立,要經(jīng)(A)批準。A.省級人民政府 B.縣級人大常委會 C.縣級人民政府 D.省級人大常委會

      5.關(guān)于公務(wù)員個人身份,以下說法不正確的是(D)。A.享受憲法和法律賦予公民所有權(quán)利 B.履行憲法和法律要求公民履行的義務(wù) C.行為不具有強制性

      D.所屬公務(wù)機關(guān)對其個人過錯負連帶責(zé)任 6.下列組織中,可以進行行政委托的有(A)。A.上海市教育局

      B.黑龍江省哈爾濱市人民政府辦公廳 C.貴州省總工會

      D.山東省龍口市公安局治安科 7.行政法制監(jiān)督的不同主體中,對行政主體監(jiān)督最全面、最具有權(quán)威性的是(A)。A.國家權(quán)力機關(guān) B.國家司法機關(guān) C.國家行政機關(guān) D.中國共產(chǎn)黨

      8.有權(quán)制定政府行政規(guī)章的是(D)A.全國人大常委會 B.國務(wù)院 C.教育部

      D.杭州市人民政府

      9.下列屬于對人身自由的行政強制措施的是(C)A.勞動教養(yǎng) B.驅(qū)逐出境 C.遣送出境D.行政拘留

      10.行政合同與其他行政行為相比較,有下列特征(B)。A.不具有強制力

      B.以雙方當(dāng)事人意思表示一致為成立要件 C.行政機關(guān)在合同主體中是民事主體身份 D.行政機關(guān)在行政合同履行中享有特殊權(quán)利,因而行政合同是一種單方行政行為

      三、多項選擇題(以下每題的四個選項中,至少有兩個是正確的.請將它們選出來并填寫在題目后面的括號里。每題2分,共8題,16分)1.關(guān)于行政關(guān)系和行政法律關(guān)系,以下說法正確的是(BCD)。A.行政關(guān)系屬于法律關(guān)系

      B.行政法律關(guān)系以行政關(guān)系為基礎(chǔ)

      C.行政法律關(guān)系以國家強制力作為保障

      D.行政關(guān)系經(jīng)行政法調(diào)整轉(zhuǎn)為行政法律關(guān)系 9.行政優(yōu)先權(quán)包括(ABD)。A.先行處置權(quán)

      B.獲得社會協(xié)助權(quán)

      C.行政處罰權(quán)

      D.推定有效權(quán)

      3.按照行政區(qū)域劃分,我國地方各級人民政府基本級別包括(ABCD)。A.省(自治區(qū)、直轄市)B.市(自治州、直轄市的區(qū))C.縣

      D.鄉(xiāng)(民族鄉(xiāng)鎮(zhèn))4.根據(jù)我國《國家公務(wù)員法》的規(guī)定,下列屬于行政處分的是(ABD)。A.警告 B.記過 C.罰款

      D..降級、撤職

      5.關(guān)于行政相對方,以下說法正確的是(BD)。A.在行政法律關(guān)系中與行政機關(guān)相對 B.可以分為直接相對方與間接相對方 C.聽證是相對方重要的義務(wù)

      D.相對方有協(xié)助行政主體執(zhí)行公務(wù)的義務(wù) 6.依據(jù)行政行為實施時所形成的法律關(guān)系的不同,可以將行政行為分為(AC)A.行政立法行為 B.單方行政行為 C.行政執(zhí)法行為 D.雙方行政行為

      7.行政立法的民主原則主要體現(xiàn)在(ABD)A.情報公開制度 B.咨詢制度 C.代理制度 D.聽證制度

      8.依據(jù)《行政處罰法》的規(guī)定,當(dāng)事人到期不繳納罰款的,每日按照罰款數(shù)額的3%加處罰款,3%的罰款屬于(BCD)。A.行政處罰

      B.行政強制執(zhí)行 C.間接強制 D.執(zhí)行罰

      四、簡答題(每題8分.共24分)1.簡述行政處罰與刑罰的區(qū)別。答:(1)制裁的性質(zhì)不同;(2)適用的違法行為不同;(3)懲罰的程度及適用的程序不同;(4)制裁的機關(guān)不同;(5)做出處罰的形式不同。

      2.簡述行政合法性原則的具體要求。

      答:(l)任何行政權(quán)都必須基于法律的授權(quán)才能夠存在;(2)任何行政職權(quán)的行使應(yīng)依據(jù)法律、遵守法律,不得與法律相抵觸;(3)任何行政職權(quán)的授予與委托及其運用都必須具有法律依據(jù),符合法律宗旨。3.簡述行政行為的內(nèi)容。答:(1)賦予權(quán)益和剝奪權(quán)益;(2)科以義務(wù)和免除義務(wù);(3)確認法律事實與法律地位。

      五、論述題(15分)試述行政許可的基本原則。

      答:行政許可是行政主體重要活動之一,其基本原則主要體現(xiàn)在以下幾個方面:(1)合法性原則,包括行政許可的設(shè)定與實施均要合法。(2)公開、公平、公正原則。(3)便民原則。(4)救濟原則。(5)信賴保護原則。

      (6)行政許可一般不得轉(zhuǎn)讓原則。(7)監(jiān)督原則。

      六、案例分析(10分。問題中的選擇題為不定項選擇.正確答案為至少一個以上)2007年3月,深圳市民樵某向深圳市公安局車輛管理所申請辦理駕駛執(zhí)照被拒。被拒原因是樵某沒有提交駕校培訓(xùn)記錄,車輛管理所的依據(jù)是2006年廣東省公安廳、交通廳聯(lián)合下發(fā)的《關(guān)于進一步加強機動車駕駛?cè)伺嘤?xùn)、考試工作的通知}(粵公、通字【2006]376號),該文件規(guī)定:“自2006年11月15日起,除部隊駕駛證或者境外駕駛證換領(lǐng)機動車駕駛證外,其他初次申請駕駛證或者增加準駕車型的,必須持駕校出具的《駕駛培訓(xùn)記錄》方可預(yù)約考試。”

      同年5月,樵某向深圳市南山區(qū)法院提起行政訴訟。11月,深圳市南山區(qū)法院作出以下判決:“被告廣東省深圳市公安局交通警察支隊車輛管理所作出的不受理原告申領(lǐng)機動車駕駛證申請的具體行政行為違法?!?/p>

      相關(guān)法律依據(jù):《中華人民共和國道路交通安全法》第19條

      駕駛機動車,應(yīng)當(dāng)依法取得機動車駕駛證。申請機動車駕駛證,應(yīng)當(dāng)符合國務(wù)院公安部門規(guī)定的駕駛許可條件;經(jīng)考試合格后,由公安機關(guān)交通管理部門發(fā)給相應(yīng)類別的機動車駕駛證。

      問題:

      1.本案中,所涉及到的行政法律關(guān)系主體是(BC)。

      A.深圳市公安局

      B.深圳市公安局車輛管理所

      C.深圳市民樵某

      D.深圳市南山區(qū)人民法院

      2.本案中,深圳市車輛管理所行使行政職權(quán)性質(zhì)屬于(C)。

      A.行政處罰

      B.行政強制

      C.行政許可

      D.行政確認

      3.粵公、通字【2006]376號性質(zhì)屬于(AD)。

      A.抽象行政行為

      B.具體行政行為

      C.地方行政規(guī)章

      D.其他規(guī)范性文件

      4.根據(jù)學(xué)習(xí)過的行政許可法有關(guān)規(guī)定,談?wù)勀銓Ρ景傅目捶ā?/p>

      答:《中華人民共和國道路交通安全法》第19條明確規(guī)定了駕駛執(zhí)照申領(lǐng)的條件是由國務(wù)院公安部門規(guī)定的,廣東省公安廳、交通廳聯(lián)合下發(fā)文件對頒發(fā)駕駛執(zhí)照的行政許可增設(shè)了條件,違反了《中華人民共和國行政許可法》、《中華人民共和國道路交通安全法》相關(guān)規(guī)定,因而是違法的。深圳市公安局車輛管理所拒絕給樵某申領(lǐng)駕駛執(zhí)照行為,依據(jù)為違法的地方其他規(guī)范性文件,因而是違法的,適用法律錯誤,法院的判決是正確的。

      第五篇:2012電大稅法小抄

      稅收:是國家為滿足社會公共需要憑借政治權(quán)利,依法參與社會財產(chǎn)分配的一種形式。稅收的特征:一是強制性。主要是指國家以社會管理者的身份,用法律、法規(guī)等形式對征收捐稅加以規(guī)定,并依照法律強制征稅。二是無償性。主要指國家征稅后,稅款即成為財政收入,不再歸還納稅人,也不支付任何報酬。三是固定性。主要指在征稅之前,以法的形式預(yù)先規(guī)定了課稅對象、課稅額度和課稅方法等。

      稅法的概念:指國家制定的調(diào)整國家與納稅人以及其他稅務(wù)當(dāng)事人之間權(quán)利義務(wù)關(guān)系的法律規(guī)范的總稱。包括稅收實體法和稅收程序法兩部分。廣義上的稅法,包括稅收法律、法規(guī)和規(guī)章。稅法的特征:作為一種法律規(guī)范,稅法與其他法律一樣,是由國家制定或認可的,體現(xiàn)國家意志,并由國家強制力保障實施的社會規(guī)范。這種法律規(guī)范具有一般法律規(guī)范的共同特征。但是,由于稅法是以稅收關(guān)系為調(diào)整對象的,因而又有區(qū)別于其他法律的地方。①稅法表現(xiàn)形式的多樣性。②稅法結(jié)構(gòu)的規(guī)范性。③稅法的相對穩(wěn)定性和適當(dāng)靈活性。④稅法實體性與程序性的統(tǒng)一。

      3.稅收法律關(guān)系:是指通過稅法確認和調(diào)整的國家與納稅人及有關(guān)當(dāng)事人之間所形成的權(quán)利

      務(wù)

      關(guān)

      系。

      稅法的構(gòu)成要素有:

      1、稅法主體:指稅法規(guī)定的享有權(quán)利和承擔(dān)義務(wù)的稅收法律關(guān)系當(dāng)事人,包括征稅主體和納稅主體兩類。

      2、征稅對象也稱征稅客體,或課稅對象,是指征稅主體和納稅主體共同指向的對象。就是對什

      么征稅。

      3、稅目

      4、計稅依據(jù)

      5、稅率

      6、納稅環(huán)節(jié)

      7、納稅與申報期限

      8、納稅地點

      9、減稅免稅

      10、違

      我國稅率的基本形式有三種:定額稅率:是指按照單位征稅對象直接規(guī)定固定的稅額。比例稅率:指對同一征稅對象不分數(shù)額大小,均規(guī)定相同的比例征稅。累進稅率:指同一征稅對象隨著數(shù)額的增大,征收比例也隨之提高的稅率。我國現(xiàn)行稅法只采用超額累進稅率和超率累進稅率。超額累進稅率是指將同一征稅對象劃分為若干等級,每個等級規(guī)定相應(yīng)的稅率,分別計算稅額。全額累進稅率:指按課稅對象的絕對額劃分若干級距,每個級距規(guī)定的稅率隨課稅對象的增大而提高,就納稅人全部課稅對象按與之相適應(yīng)的級距的稅率計算納稅的稅率制度。5.稅法的分類

      1、按照稅法的功能和作用不同進行劃分,我國的稅法可以分為實體稅法和程序稅法。2.按照征稅對象不同進行劃分,稅法可以分為流轉(zhuǎn)稅法、所得稅法、財產(chǎn)稅法、行為稅法和資源稅法。3.按照稅收是否轉(zhuǎn)嫁進行劃分,稅法可以劃分為間接稅法和直接稅法。4.按照稅法適用的主體不同進行劃分,稅法可以分為涉內(nèi)稅法、涉外稅法和國

      法。

      稅法的基本原則,是指貫穿于全部稅法活動,在稅務(wù)關(guān)系的調(diào)整中具有普遍價值的,任何稅收活動都必須遵循和貫徹的根本法則或標準。它是稅法的本質(zhì)、內(nèi)容和價值的最集中的表現(xiàn),是稅收立法的基礎(chǔ)、稅法解釋和適用的依據(jù),是稅法發(fā)揮作用的根本保證,對稅收立法、執(zhí)法、守法和司法活動具有普遍意義和指

      導(dǎo)作用

      稅法基本原則的內(nèi)容:1.稅收法定原則,也稱稅收法定主義、租稅法律主義、合法性原則等,是稅法基本原則的核心。2.稅法公平原則,是指參加稅法活動各個主體之間的法律地位實質(zhì)上的平等。也就是說,任何人在稅法面前是平等的,不享受任何特權(quán)。3.稅法效益原則。稅收基本原則,是指一個國家在一定政治、經(jīng)濟條件下稅收活動應(yīng)遵循的基本準則。具體包括:①稅收公平原則:經(jīng)濟能力或納稅能力相同的人應(yīng)當(dāng)繳納數(shù)額相同的稅款,經(jīng)濟能力或納稅能力不同的人應(yīng)當(dāng)繳納不同的稅款。②稅收效率原則:包括稅收的經(jīng)濟效率原則和行政效率原則。

      稅務(wù)機關(guān):是政府依據(jù)稅收組織法律設(shè)立的,專門組織和監(jiān)督管理財政稅收收入業(yè)務(wù)活動的專用

      關(guān)。

      稅務(wù)代理:是指稅務(wù)代理人在國家法律規(guī)定的代理權(quán)限和范圍內(nèi),受納稅人、扣繳義務(wù)人的委托代為辦理稅務(wù)事宜的各項行為的總

      稱。

      注冊稅務(wù)師:是依法取得我國注冊稅務(wù)師執(zhí)業(yè)資格證書并注冊的專業(yè)技術(shù)人員,只有注冊稅務(wù)師方可從事稅務(wù)代理活動。稅務(wù)師事務(wù)所作為從事稅務(wù)代理業(yè)務(wù)的中介服務(wù)機構(gòu),必須配備一定數(shù)量的注冊稅務(wù)師。稅務(wù)代理人的權(quán)利:稅務(wù)代理人在辦理稅務(wù)代理業(yè)務(wù)時,依法享有以下權(quán)利:①依法獨立代理權(quán)。即稅務(wù)代理人有權(quán)依法代理納稅人、扣繳義務(wù)人委托的稅務(wù)事宜,獨立進行代理行為,任何機關(guān)、團體、單位和個人不得非法干預(yù)。②獲取信息權(quán)。包括業(yè)

      務(wù)信息的獲取權(quán)和法律信息的獲取權(quán)。即稅務(wù)代理人有權(quán)根據(jù)代理業(yè)務(wù)需要,查閱被代理人的有關(guān)財務(wù)會計資料和文件,查看業(yè)務(wù)現(xiàn)場和設(shè)施。被代理人應(yīng)當(dāng)向代理人提供真實的經(jīng)營情況和財務(wù)會計資料。此外,稅務(wù)代理人也有權(quán)向當(dāng)?shù)囟悇?wù)機關(guān)訂購或查詢稅收政策、法律、法規(guī)和有關(guān)資料。③獲得救濟權(quán)。即稅務(wù)代理人對稅務(wù)機關(guān)的行政決定不服的,可依法向稅務(wù)機關(guān)申請行政復(fù)議或向人民法院起訴。

      稅務(wù)代理人的義務(wù):稅務(wù)代理人必須依法履行下列義務(wù):①如實提供相關(guān)信息的義務(wù)。稅務(wù)代理人在辦理代理業(yè)務(wù)時,必須向有關(guān)的稅務(wù)工作人員出示稅務(wù)師執(zhí)業(yè)證書,按照主管稅務(wù)機關(guān)的要求,如實提供有關(guān)資料,不得隱瞞、謊報,并在稅務(wù)文書上署名蓋章。②制止稅收違法行為的義務(wù)。稅務(wù)代理人對被代理人偷稅、騙取減稅、免稅和退稅的行為,應(yīng)予以制止,并及時報告稅務(wù)機關(guān)。③保守獲知的秘密的義務(wù)。稅務(wù)代理人在從事代理業(yè)務(wù)期間和停止代理業(yè)務(wù)后,都不得泄露因代理業(yè)務(wù)而得知的秘密。④建立稅務(wù)代理檔案的義務(wù)。稅務(wù)代理人應(yīng)當(dāng)建立稅務(wù)代理檔案,如實記載各項代理業(yè)務(wù)的始末和保存計稅資料及涉稅文書。稅務(wù)代理檔案至少保存5年。稅務(wù)機關(guān)的權(quán)力:(1)稅收執(zhí)法的相對獨立權(quán)。(2)稅務(wù)管理權(quán)(3)稅款征收權(quán)(4)稅務(wù)檢查權(quán)(5)稅務(wù)處罰權(quán)。稅務(wù)機關(guān)的義務(wù):(1)依法行使稅務(wù)管理權(quán),維護國家稅收利益的義務(wù)。(2)稅務(wù)機關(guān)應(yīng)當(dāng)廣泛宣傳稅收法律、行政法規(guī),普及納稅知識,無償為納稅人提供納

      稅咨詢服務(wù)。(3)維護納稅人合法權(quán)益的義務(wù)。(4)正確執(zhí)法的義務(wù)。(5)各級稅務(wù)機關(guān)應(yīng)當(dāng)建立、健全內(nèi)部制約和監(jiān)督管理制度。(6)稅務(wù)機關(guān)負責(zé)征收、管理、稽查、行政復(fù)議的人員的職責(zé)應(yīng)當(dāng)明確,并相互分離、相互制約。(7)回避的義務(wù)。(8)依法

      密的義

      務(wù)。

      納稅人的權(quán)利:稅收征管法具體規(guī)定了納稅人享有7項權(quán)利,分別為:1.延期納稅權(quán)。2.申請減稅、免稅權(quán)。3.多繳稅款申請退還權(quán)。4.委托稅務(wù)代理權(quán)。5.要求稅務(wù)機關(guān)承擔(dān)賠償責(zé)任權(quán)。6.不服稅務(wù)機關(guān)處理,申請復(fù)議或提起訴訟權(quán)。7.對違法行為的檢舉

      權(quán)。

      納稅人的義務(wù):納稅人應(yīng)盡的義務(wù)和應(yīng)承擔(dān)的法律責(zé)任,主要有7項:①按期辦理稅務(wù)登記的義務(wù)。②依法設(shè)置帳簿、正確使用憑證的義務(wù)。③按期辦理納稅申報的義務(wù)。④滯納稅款須繳納滯納金的義務(wù)。⑤接受稅務(wù)檢查的義務(wù)。⑥限期繳納或解繳稅款的義務(wù)。⑦違反稅法規(guī)定要承擔(dān)法律

      責(zé)

      任。

      稅務(wù)登記制度:稅務(wù)機關(guān)對納稅人的開業(yè)、變動、歇業(yè)以及生產(chǎn)經(jīng)營范圍變化進行登記,并據(jù)此對納稅人實施稅務(wù)管理的一種法

      度。

      :在購銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營活動中開據(jù)的收、付款憑證。納稅申報:規(guī)定納稅人在發(fā)生法定的納稅義務(wù)后,必須依照法律規(guī)定在規(guī)定的期限按規(guī)定的內(nèi)容,向主管稅務(wù)機關(guān)提交有關(guān)納稅的梳棉報告的法律制度。納稅申報方式:是規(guī)定納稅主體向稅務(wù)機關(guān)申報納稅所必須采取的具體申報方式的法律制度。

      主要由以下三種方式:1.直接申報納稅2.郵局申報納稅3.數(shù)據(jù)電文或者其他方式申報 應(yīng)納稅額的核定方式有以下幾種:(1)照當(dāng)?shù)赝愋袠I(yè)或者類似行業(yè)中經(jīng)營規(guī)模和收入水平相近的納稅人的收入額和利潤率核定。(2)按照成本加合理的費用和利潤核定。(3)按照耗用的原材料、燃料、動力等核算推定。(4)按照其他合理的方法推定。

      稅款征收方式:指征稅主體在稅款征收活動中所采取的具體征收方法和征收形式。1.查賬征收。即由稅務(wù)機關(guān)在規(guī)定的期限內(nèi),依法對納稅主體報送的納稅申報表和有關(guān)財務(wù)報表、資料等進行審核,填開納稅繳款書,并由納稅人自行繳納稅款的征收方式。2.查定征收。即由稅務(wù)機關(guān)對納稅人的生產(chǎn)經(jīng)營情況予以查實,并據(jù)以核定其應(yīng)納稅額的一種征收方式。3.查驗征收。即由稅務(wù)機關(guān)到納稅人的生產(chǎn)經(jīng)營場所進行實地查驗,以確定其真實的計稅依據(jù)和應(yīng)納稅額,并由納稅人據(jù)此繳納稅款的方式。4.定期定額征收。即由稅務(wù)機關(guān)根據(jù)納稅人生產(chǎn)經(jīng)營等方面的具體情況,定期對納稅人的應(yīng)納稅額予以核定,并定期進行相關(guān)稅種合并征收的一種征收方式。5.代扣代繳、代收代繳。即扣繳義務(wù)人在向納稅人支付或收取款項時,對納稅人的應(yīng)納稅額依法代為扣繳或收繳的征收方式。6.委托代征。即由稅務(wù)機關(guān)委托有關(guān)單位代為征收稅款的一種征收方式。7.自核自繳。即由納稅人依法自行計算應(yīng)納稅額,自行審核并填開稅款繳款書后,自己直接到指定銀行繳款的一種征收方式。

      稅收保全制度:是指為了維護正常的稅收秩序,預(yù)防納稅人逃避稅款繳納義務(wù),以使稅收收入得以保全而制定的各項制度。稅收保全制度具體表現(xiàn)為各類稅收保全措施的實行以及征納雙方在稅收保全方面所享有的權(quán)利和承擔(dān)的義務(wù)。

      1、責(zé)令限期繳納稅款。即當(dāng)稅務(wù)機關(guān)有根據(jù)認為從事生產(chǎn)經(jīng)營的納稅人有逃避納稅的義務(wù)的行為時,可以在規(guī)定的納稅期之前,責(zé)令限期繳納應(yīng)納稅款。

      2、責(zé)成提供納稅擔(dān)保。即在上述限期繳納的期間內(nèi),若發(fā)現(xiàn)納稅人有明顯的轉(zhuǎn)移、隱匿其應(yīng)稅商品、收入或財產(chǎn)的跡象,則稅務(wù)機關(guān)可以責(zé)成納稅人提供納稅擔(dān)保。

      3、通知停付等稅存款。即如果納稅人不能提供納稅擔(dān)保,則經(jīng)縣以上稅務(wù)局(分局)批準,稅務(wù)機關(guān)可以書面通知納稅人的開戶銀行或者其他金融機構(gòu),要求其暫停支付納稅人的相當(dāng)于應(yīng)納稅款金額的存款。

      4、扣押查封等稅財產(chǎn)。即如果納稅人不能提供納稅擔(dān)保,則經(jīng)縣以上稅務(wù)局(分局)批準,稅務(wù)機關(guān)可以扣押、查封納稅人的價值相當(dāng)于應(yīng)納稅款的商品、貨物或者其他財產(chǎn)。

      5、附條件地限制出境。又稱“清稅離境制度”,即欠繳稅款的納稅人需要出境的,應(yīng)當(dāng)在出境前向稅務(wù)機關(guān)結(jié)清應(yīng)納稅款或者提供擔(dān)保;未結(jié)清稅款,又不提供擔(dān)保的,稅務(wù)機關(guān)可以通知出境管理機關(guān)阻止其出境。稅務(wù)機關(guān)在檢查中的權(quán)力①資料檢查權(quán) ② 實地檢查權(quán) ③資料取得權(quán) ④稅情詢問權(quán) ⑤單證查核權(quán) ⑥存款查核權(quán) 稅務(wù)機關(guān)在檢查中義務(wù):①資料退還的義務(wù)。稅務(wù)機關(guān)把納稅人、扣繳義務(wù)人以前會計的賬簿、記賬憑證、報表和其他有關(guān)資料調(diào)回稅務(wù)機關(guān)檢查的,稅務(wù)機關(guān)必須向納稅人、扣繳義務(wù)人開付清單,并在3個月內(nèi)完整退還。②保守秘密的義務(wù)。稅務(wù)機關(guān)派出的人員在進行稅務(wù)檢查時,有義務(wù)為被檢查人保守秘密。尤其是在行使存款查核權(quán)時,稅務(wù)機關(guān)應(yīng)當(dāng)指定專人負責(zé),憑全國統(tǒng)一格式的檢查存款賬戶許可證明進行檢查,并應(yīng)為被檢查人保守秘密。③ 持證檢查的義務(wù)。稅務(wù)人員進行稅務(wù)檢查時,必須出示稅務(wù)檢查證;無稅務(wù)檢查證的,納稅人、扣繳義務(wù)人及其他當(dāng)事人有權(quán)拒絕檢查。

      稅務(wù)檢查相對人在檢查中的權(quán)利:(1)監(jiān)督稅務(wù)機關(guān)依法律規(guī)定檢查,對超出法定范圍或違反法定程序的檢查,相對人有權(quán)拒絕。(2)有權(quán)要求稅務(wù)機關(guān)保守商業(yè)秘密。(3)亨有合法權(quán)益受到

      護的權(quán)

      利。

      稅務(wù)檢查相對人負有以下義務(wù):①納稅人、扣繳義務(wù)人必須接受稅務(wù)機關(guān)依法進行的檢查;有關(guān)單位和個人必須配合、支持、協(xié)助稅務(wù)機關(guān)實施檢查;②向稅務(wù)機關(guān)如實反映情況;③據(jù)實提供有關(guān)資料和證明資料。流轉(zhuǎn)稅:以商品流轉(zhuǎn)額、非商品流轉(zhuǎn)額為征稅依據(jù),選擇流轉(zhuǎn)過程中的某一環(huán)節(jié)征收的一類稅 我國的流轉(zhuǎn)稅制結(jié)構(gòu):增值稅、消費稅、營業(yè)稅和關(guān)稅,增值稅是主體稅種。另外還有兩種附加性質(zhì)的稅:城市維護建設(shè)稅、教育

      加。

      增值稅:以商品生產(chǎn)和流通中各個環(huán)節(jié)的新增價值額或商品附加值額為征稅對象的一種流轉(zhuǎn)稅。

      增值稅征稅范圍主要有:銷售貨

      物,進口貨物,提供加工勞務(wù)、修

      務(wù)。

      增值稅稅率共有三檔,即:1.基本稅率、基本稅率為17%,適用于一般情況下貨物的銷售、進口和提供應(yīng)稅勞務(wù)。2.低稅率。稅率為13%,適用于人民生活必需品;圖書,報紙,雜志等有關(guān)文化教育事業(yè);農(nóng)業(yè)生產(chǎn)資料。3.零稅率,即稅率為零,適用于出口

      物。

      增值稅計稅方法(1)一般納稅人計稅方法:一般納稅人在計算應(yīng)納增值稅稅額的時候,先分別計算其當(dāng)期銷項稅額和進項稅額,然后以銷項稅額抵扣進項稅額后的余額為實際應(yīng)納稅額。應(yīng)納稅額計算公式:應(yīng)納稅額=當(dāng)期銷項稅額-當(dāng)期進項稅額當(dāng)期銷項稅額=當(dāng)期銷售額×適用稅率(2)小規(guī)模納稅人計稅方法:小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)取得的銷售額,按照規(guī)定的適用征收率(商業(yè)為4%,其他行業(yè)為6%)計算應(yīng)納增值稅稅額。應(yīng)納稅額計算公式:應(yīng)納稅額=銷售額×適用征收率 消費稅是以特定消費品的流轉(zhuǎn)額為征稅對象的一種流轉(zhuǎn)稅。消費稅稅率有比例稅率和定額稅率

      式。

      我國消費稅的征稅范圍主要是五大類消費品:1.過度消費對人類健康、社會秩序和生態(tài)環(huán)境等有危害的消費品。2.奢侈品、非生活必需品。3.高能耗及高檔消費品。4.不可再生和替代的石油類消費品。5.具有一定財政意義的消

      品。

      消費稅的計算:消費稅實行從價定率或者從量定額的辦法計算應(yīng)納稅額。應(yīng)納稅額計算公式:實行從價定率辦法計算的應(yīng)納

      稅額=銷售額×稅率實行從量定額辦法計算的應(yīng)納稅額=銷售數(shù)量×單位稅額 納稅人自產(chǎn)自用的應(yīng)稅消費品,組成計稅價格計算公式:組成計稅價格=(成本+利潤)÷(1-消費稅

      率)

      委托加工的應(yīng)稅消費品,組成計稅價格計算公式:組成計稅價格=(材料成本+加工費)÷(1-消費稅

      率)

      進口的應(yīng)稅消費品,實行從價定率辦法計算應(yīng)納稅額的,按照組成計稅價格計算納稅。組成計稅價格計算公式:組成計稅價格=(關(guān)稅完稅價格+關(guān)稅)÷(1-消

      率)

      營業(yè)稅:又稱銷售稅是以應(yīng)稅商品或勞務(wù)的銷售收入額或營業(yè)收入額為征稅對象的一種稅。稅率:營業(yè)稅按行業(yè)設(shè)計稅率,實行行業(yè)差別比例稅率。其中交通運輸業(yè)、建筑業(yè)、郵電通信業(yè)、文華體育業(yè)4個稅目適用的稅率為3%,服務(wù)業(yè)、轉(zhuǎn)讓無形資產(chǎn)、銷售不動產(chǎn)3個稅目適用的稅率為3%,金融保險業(yè)適用的稅率由原來的5%調(diào)整到8%,娛樂業(yè)適用的稅率由原來的幅度稅率5%-20%調(diào)整為統(tǒng)一適用20

      %。

      營業(yè)稅的應(yīng)納稅額按照營業(yè)額和規(guī)定的適用稅率計算。應(yīng)納稅額計算公式:應(yīng)納稅額=營業(yè)額×

      關(guān)稅:是由海關(guān)對進出口國境或關(guān)境的貨物或物品,以其流轉(zhuǎn)額為計稅依據(jù)征收的一種稅。類型:關(guān)稅依據(jù)不同的標準可以劃分為不同的關(guān)稅類別。

      1、按進出口貨物的流向劃分,可以劃分為進口關(guān)稅、出口關(guān)稅和國境關(guān)稅。

      2、關(guān)稅按照征稅目的的劃分,可以劃分為財政關(guān)稅和保

      護關(guān)稅。

      3、關(guān)稅按照適用對象劃分,可以劃分為優(yōu)惠關(guān)稅和差別

      關(guān)

      稅。

      關(guān)稅稅則:是關(guān)稅的征稅范圍和稅率的通稱。關(guān)稅稅則主要由復(fù)式稅則和單式稅則兩種。我國采用的式復(fù)式稅則,在稅則中規(guī)定有普通稅率和優(yōu)惠稅率。普通稅率適用于原產(chǎn)于同中國沒有簽訂關(guān)稅互惠協(xié)議的國家或地區(qū)的進口貨物。優(yōu)惠稅率適用于原產(chǎn)于與我國訂有關(guān)稅互惠協(xié)議的國家和地區(qū)的進口貨物。單式稅則指一個稅目只規(guī)定一個稅率,對來源于一切國家的貨物沒有差別待遇,都適用同一稅率征稅。

      所得稅:指以納稅人在一定期間內(nèi)的純所得額或者總所得額為征稅對象的一類稅的總稱。我國的所得稅分類:1.企業(yè)所得稅2.外商投資企業(yè)和外國企業(yè)所得稅3.個人所得稅4.農(nóng)業(yè)稅 納稅主體:在我國境內(nèi)的企業(yè),除外商投資企業(yè)和外國企業(yè)外,應(yīng)當(dāng)就其生產(chǎn)、經(jīng)營所得和其他所得繳納所得稅。稅率:企業(yè)年應(yīng)納稅所得額在3萬元以下,按照18%的比例稅率征稅;年應(yīng)納稅所得額在3萬元在3萬元至10萬元的按照27%的比例稅率征收;10萬元以上則統(tǒng)一執(zhí)行33%的比例稅率。企業(yè)所得稅的計稅依據(jù)是應(yīng)納稅所得額,即納稅人每一納稅的收入總額減 去準予扣除項目后的余額。其計算公式為:應(yīng)納稅所得額=收入總額-準予扣除項目金額可見應(yīng)納稅所得額的計算和確定,主要取決于兩個因素:一是納稅人收入總額的確定;一是準予扣除項目金額的計算和確定。我國個人所得稅的納稅人,包括

      中國公民、個體工商戶,以及在中國有所得的外籍人員(包括無國籍人員)和香港、澳門、臺灣同胞。具體分為居民納稅人和非居

      人。

      居民納稅人:是指在中國境內(nèi)有住所,或者無住所而在中國境內(nèi)居住滿一年的個人。非居民納稅人是指不在中國境內(nèi)無住所又不居住,或無住所且居住不滿1年的個人。我國個人所得稅法采用分類課稅制,應(yīng)稅所得主要包括:工資、薪金所得,個體工商戶生產(chǎn)經(jīng)營所得,企事業(yè)單位承包經(jīng)營、承租經(jīng)營所得,勞務(wù)報酬所得,稿酬所得,特許權(quán)使用費所得,利息、股息、紅利所得,財產(chǎn)租賃所得,財產(chǎn)轉(zhuǎn)讓所得,偶然所得等。

      個人所得稅稅率,個人所得稅采取分別計算征收的方法,稅法規(guī)定了三種所得稅率。

      1、對有穩(wěn)定來源的工資、薪金所得,采用九級超額累進稅率,按月計征,最低一級稅率為5%,最高一級為45%。

      2、個體工商戶的生產(chǎn)、經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得,適用五級超額累進稅率。按年計算,最低稅率式5%,最高一級稅率是35%。個人獨資企業(yè)和合伙企業(yè)的生產(chǎn)經(jīng)營所得,也適用此種稅率。

      3、其他各項所得稅率均為20%的比例稅率,稿酬的實際稅率為14%。

      4、對勞務(wù)報酬所得一次收入 的,除按照20%的稅率征收外,還可以實行加成征收。

      應(yīng)納稅額和應(yīng)納稅所得額的計算:答:(一)工資、薪金所得,以每月收入額減除費用800元后的余額,為應(yīng)納稅所得額。在中國境內(nèi)任職的外籍人員和應(yīng)聘

      在中國境內(nèi)工作的外籍專家以及在境外任職或受雇的中國公民和華僑及港、澳、臺同胞可在扣除800元費用的基礎(chǔ)上,再增加費用扣除額3200元。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=工資、薪金收入-費用扣除額應(yīng)納稅額=應(yīng)納稅所得額×適用稅率-速算扣除數(shù)(二)個體工商戶的生產(chǎn)、經(jīng)營所得,以每一納稅的收入總額,減除成本、費用以及損失后的余額,為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=生產(chǎn)經(jīng)營收入總額-(成本+費用+損失)應(yīng)納稅額=應(yīng)納稅所得額×適用稅率-速算扣除數(shù)(三)對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得,以某一納稅的收入總額,減除必要費用后的余額,為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=(全年承包承租經(jīng)營收入+全年工資薪金收入)-800元×12 應(yīng)納稅額=應(yīng)納稅所得額×適用稅率-速算扣除數(shù)(四)勞務(wù)報酬所得,以每次收入不超過4000元的,減除費用800元;每次收入超過4000元以上的,減除20%的費用,其余額為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=勞務(wù)報酬所得-800元(適用每次收入在4000元以下的)應(yīng)納稅所得額=勞務(wù)報酬所得×(1-20%)(適用每次收入在4000元以上的)應(yīng)納稅額=應(yīng)納稅所得額×適用稅率-速算扣除數(shù)(五)稿酬所得,以每次收入不超過4000元的,減除費用800元,每次收入超過4000元以上的,減除20%的費用,其余額為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=稿酬所得

      -800元(適用每次收入4000元以下的)應(yīng)納稅所得額=稿酬所得×(1-20%)(適用每次收入4000元以上的)應(yīng)納稅額=應(yīng)納稅

      ×

      20%

      ×

      (1-30%)(六)特許權(quán)使用費用所得,以每次收入不超過4000元的,減除費用800元;每次收入超過4000元以上的,減除20%的費用,其余額為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=特許權(quán)使用費所得-800元(適用每次收入4000元以下的)應(yīng)納稅所得額=特許權(quán)使用費所得×(1-20%)(適用每次收入4000元以上的)應(yīng)納稅額=應(yīng)納稅所得額×20%(七)利息、股息、紅利所得,以每次收入額為應(yīng)納稅所得額,不減除費用。應(yīng)納稅額=利息、股息、紅利所得×20%(八)財產(chǎn)租賃所得,以每次收入不超過4000元的,減除費用800元;每次收入超過4000元以上的,減除20%的費用,其余額為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=租賃所得-準予減除的費用和稅金應(yīng)納稅額=應(yīng)納稅所得額×20%(九)財產(chǎn)轉(zhuǎn)讓所得,以每次轉(zhuǎn)讓財產(chǎn)的收入額減除財產(chǎn)原值和合理費用后的余額為應(yīng)納稅所得額。計算應(yīng)納稅額的公式是:應(yīng)納稅所得額=財產(chǎn)轉(zhuǎn)讓所得-(財產(chǎn)原值+合理費用)應(yīng)納稅額=應(yīng)納稅所得額×20%(十)偶然所得,以每次收入額為應(yīng)納稅所得額。

      計算應(yīng)納稅額的公式是:應(yīng)納稅額=偶然所得×20% 農(nóng)業(yè)稅:指的是對從事農(nóng)牧業(yè)生產(chǎn)并有農(nóng)牧業(yè)收入的單位和個人征收的一類稅。財產(chǎn)稅:以納稅人所擁有或支配的特定財產(chǎn)為計稅依據(jù)而征收的一

      稅。

      財產(chǎn)稅分類:1.以課稅對象的形態(tài)為標準,財產(chǎn)稅可以分為靜態(tài)財產(chǎn)稅(如:房產(chǎn)稅、地產(chǎn)稅、車船使用稅等)和動態(tài)財產(chǎn)稅(如:契稅、遺產(chǎn)稅、贈與稅)。2.以征收范圍為標準,財產(chǎn)稅可分為一般財產(chǎn)稅(對納稅人所擁有的全部財產(chǎn)的價值進行課稅的一種財產(chǎn)稅)和特種財產(chǎn)稅(如:房產(chǎn)稅、地產(chǎn)稅、車船稅)。3.以財產(chǎn)稅存續(xù)時間為標準,財產(chǎn)稅可分為經(jīng)常財產(chǎn)稅(每年都要按期課征具有經(jīng)常性收入的財產(chǎn)稅)和臨時財產(chǎn)稅(在非常時期政府為籌措財政資金而臨時課征的財產(chǎn)稅)。4.以計稅方法的不同,財產(chǎn)稅可分為從量財產(chǎn)稅(以納稅人應(yīng)稅財產(chǎn)的數(shù)量為計稅依據(jù),實行從量定額征

      收的財產(chǎn)稅)和從價財產(chǎn)稅(以納稅人應(yīng)稅財產(chǎn)的價值為計稅依據(jù),實行從價定率征收的財產(chǎn)稅)。

      資源稅:納稅人開發(fā)和使用社會特定物質(zhì)資源而必須按照規(guī)定的數(shù)額繳納相應(yīng)稅款。資源稅的特點:只對特定資源征稅;具有收益稅和財產(chǎn)稅性質(zhì);實行從量定額征收。房產(chǎn)稅是以房產(chǎn)為征稅對象,按房產(chǎn)的計稅余值或房產(chǎn)的租金收入為計稅依據(jù),向房產(chǎn)的所有人或使用人征收的一種財產(chǎn)稅。房產(chǎn)稅的特點:1.房產(chǎn)稅屬于財產(chǎn)稅中的特定單項財產(chǎn)稅。2.征收范圍限于城鎮(zhèn),不涉及一般農(nóng)村房地產(chǎn)。3.按照房屋的經(jīng)營使用方式規(guī)定征稅辦法。4.征收對象只是城鎮(zhèn)的經(jīng)營性房屋。契稅:是在房屋使用權(quán)、土地使用權(quán)轉(zhuǎn)移登記時,向不動產(chǎn)取得人征收的一種稅。契稅的征收范

      圍是在境內(nèi)轉(zhuǎn)移土地使用權(quán)、房屋

      使

      權(quán)。

      契稅稅率:契稅采用3%—5%的幅度比例稅率。具體執(zhí)行稅率,由省、自治區(qū)、直轄市人民政府在稅法規(guī)定的幅度內(nèi)根據(jù)本地區(qū)的實際情況確定。車船使用稅,是指國家對行使于我國境內(nèi)公共道路的車輛和航行于境內(nèi)河流、湖泊或者領(lǐng)海的船舶,按照其種類、噸位和規(guī)定的稅額依法征收的一種稅。車船使用稅的納稅主體是在中華人民共和國境內(nèi)擁有并且獨立使用車船的單位和個人。征稅范圍為具有使用行為,并在中國境內(nèi)公共道路上行使的車輛和在中國境內(nèi)河流、湖泊或領(lǐng)海上航行的船舶兩大類。車船使用稅實行定額稅率,即對應(yīng)稅車船直接規(guī)定單位固定稅額。行為稅:以某些特定行為為征稅對

      象的一

      稅。

      行為稅的分類:①行為稅按照課稅行為的目的可以將其分為調(diào)節(jié)行為稅、監(jiān)管行為稅。②按照課稅行為的屬性可以將其分為財政行為稅和約束行為稅③目前,在我國屬于行為稅的種類主要有:印花稅、屠宰稅、證券交易

      稅。

      印花稅:對經(jīng)濟活動和經(jīng)濟交往中書立、使用、領(lǐng)受具有法律效力的憑證的單位和個人征收的一

      稅。

      印花稅的稅率遵循稅負從輕、共同負擔(dān)的原則,稅率比較低;印花稅的稅率有兩種形式,即比率稅率和定額稅率。納稅主體違法行為的表現(xiàn):

      1、違反稅務(wù)管理基本規(guī)定的行為。

      2、納稅人未按規(guī)定進行納稅申報的行為。

      3、納稅人的偷稅行為。

      4、納稅人虛假申報或不進

      6行申報而不繳或少繳稅款的行為。

      5、逃避追繳欠稅的行為。

      6、騙取出口退稅。

      7、抗稅行為。

      8、欠繳稅款的行為。

      9、納稅人不配合稅務(wù)機關(guān)的依法檢查行為。

      10、納稅人出現(xiàn)稅法征收管理法規(guī)定的稅收違法行為,拒不接受稅務(wù)機關(guān)處理的行為。納稅主體的法律責(zé)任,包括財產(chǎn)責(zé)任和法律責(zé)任。首先,對其一般性違反稅收征管的行為,采取行政制裁的手段。其次,對其危害稅收征管的違法行為,如偷稅、抗稅、騙稅等行為,視情節(jié)及危害程序,分別采取行政制裁和刑事制裁的手段。偷稅:納稅人采取在帳簿上多列支出或者不列、少列收入,或者經(jīng)稅務(wù)機關(guān)通知申報而拒不申報或者進行虛假的納稅申報等手段,不繳或者少繳應(yīng)納稅款的行為是偷稅行為。抗稅:納稅人或扣繳義務(wù)人,以暴力、威脅方法拒不繳納應(yīng)繳稅款的行

      為。

      稅務(wù)行政復(fù)議制度是一種行政法律制度,具有以下特征:

      1、稅務(wù)行政復(fù)議是以稅務(wù)行政相對人不服稅務(wù)機關(guān)及其工作人員作出的稅務(wù)具體行政行為為前提。

      2、稅務(wù)行政復(fù)議以以稅務(wù)行政相對人提起復(fù)議申請而產(chǎn)生。

      3、稅務(wù)行政復(fù)議的主體是稅務(wù)機關(guān)。

      4、稅務(wù)行政復(fù)議不適用調(diào)解方式。

      5、稅務(wù)行政復(fù)議與行政訴訟相銜接。稅務(wù)行政復(fù)議的原則:

      1、合法性原則

      2、公開公正原則。

      3、及時性原則。

      4、便民性原則。

      5、有錯必糾原則。

      6、依法審查原則。

      7、復(fù)議原則

      下載2012中央電大專科考試小抄-開放英語2小抄(完整版電大小抄)+電大英語小抄范文word格式文檔
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