问答题

红星机砖厂,系水西乡与红卫村合办的联营企业。本村农民付某与乡政府、村委会签订承包经营合同。约定:甲方将砖厂发包给乙方付某;乙方负责经营管理,承担企业应缴纳的税金,向甲方上缴承包金额1万元;承包期一年。付某承包后,又以发包方的身份,与农民支某签订了制砖技术承包合同。合同规定:付某提供场房、机器设备和投资等,乙方支某为甲方生产成品砖200万块,甲方每块分取0.015元(含上缴税金等),乙方分取0.035元(含购置柴油、煤等燃料、工人工资等)。合同生效后8个月,支某生产成品砖68万块,折合人民币3.4万元,其中支某领取了3200元,其余由付某收存。当年底,水西乡税务所通知支某缴纳营业税。支某申明合同规定由付某负担税金。税务所认为约定无效。因支某坚持税金应由甲方纳税,税务所当即宣布查封支某生产的机砖,并处罚款l000元。问题: 支某对税务所的决定是否可以不经复议直接起诉?理由是?___A.不可以,支某必须首先申请行政复议,对复议结果不服的,才能向法院提起行政诉讼
B.可以,当事人可以选择申请行政复议或提起行政诉讼
C.不可以,支某只能申请行政复议
D.可以,当事人只能选择提起行政诉讼
如支某申请复议则正确的复议机关应当是谁?___A.水西乡人民政府
B.所属县税务局
C.所在地县人民政府
D.市税务局
若支某提起行政诉讼,将如何确定砖厂的诉讼地位?___A.原告
B.被告
C.第三人
D.诉讼代理人
若上级税务局在复议中改变税务所的决定,认定纳税人应为砖厂,乡政府可否提起行政诉讼?___A.可以,乡政府为砖厂负责方,是利害关系人
B.不可以,乡政府为行政机关,不可当行政诉讼原告
C.不可以,只能由砖厂提起行政诉讼
D.不可以,只能由砖厂的法定代表人提起诉讼
如复议机关不受理本案的复议申请,支某提起行政诉讼,法院是否可以受理?___A.可以受理
B.不可以受理,必须先复议
C.不可以受理,只能申请行政复议
D.不属于法院的受案范围,不予受理
请帮忙给出每个问题的正确答案和分析,谢谢!

A.015元(含上缴税金等),乙方分取0.035元(含购置柴油、煤等燃料、工人工资等)。合同生效后8个月,支某生产成品砖68万块,折合人民币3.4万元,其中支某领取了3200元,其余由付某收存。当年底,水西乡税务所通知支某缴纳营业税。支某申明合同规定由付某负担税金。税务所认为约定无效。因支某坚持税金应由甲方纳税,税务所当即宣布查封支某生产的机砖,并处罚款l000元。问题:
B.不可以,支某必须首先申请行政复议,对复议结果不服的,才能向法院提起行政诉讼
B.可以,当事人可以选择申请行政复议或提起行政诉讼
C.不可以,支某只能申请行政复议
D.可以,当事人只能选择提起行政诉讼
如支某申请复议则正确的复议机关应当是谁?___A.水西乡人民政府
B.所属县税务局
C.所在地县人民政府
D.市税务局
若支某提起行政诉讼,将如何确定砖厂的诉讼地位?___A.原告
B.被告
C.第三人
D.诉讼代理人
若上级税务局在复议中改变税务所的决定,认定纳税人应为砖厂,乡政府可否提起行政诉讼?___A.可以,乡政府为砖厂负责方,是利害关系人
B.不可以,乡政府为行政机关,不可当行政诉讼原告
C.不可以,只能由砖厂提起行政诉讼
D.不可以,只能由砖厂的法定代表人提起诉讼
如复议机关不受理本案的复议申请,支某提起行政诉讼,法院是否可以受理?___A.可以受理
B.不可以受理,必须先复议
C.不可以受理,只能申请行政复议
D.不属于法院的受案范围,不予受理
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Lawrence Bragg, the Cavendish Professor of Experimental Physics, once wrote: 'I will try to define what I believe to be lacking in our present courses for undergraduates. They do not learn to write clearly and briefly, marshalling their Points in due and aesthetically satisfying order, and eliminating inessentials. They are inept at those turns of phrase or happy analogy which throw a flying bridge across a chasm of misunderstanding and make contact between mind and mind. They do not know how to talk to people who have a very different training from them, and how to carry conviction when plans for action of vital importance to them are made.' Perhaps this would not matter too much if physical science students were destined only for the backrooms of scientific laboratories. But recent trends indicate that many science graduates end up in careers far from their initial training. Many a physics graduate is to be found predicting the future market in the Square Mile; many a chemist is hyping it up in public relations. One of the main complaints of those graduates who leave science is that their course concentrated on producing students equipped to follow a research career, and that the underlying assumption was that such research would be carried out in an academic environment. Those who eventually find themselves elsewhere, whether as scientific researchers or in another capacity, often feel ill equipped for the environment of commerce and industry. These young people often have to write off their last three years' training. At most, all they got from their BSc was a grounding in scientific logic and numeracy. The factual content of their subject was just so much excess baggage.
The academic scientific community which supplied the excess baggage can be heard loudly bemoaning the 'loss' of talented young scientists. Yet academic scientists also complain about scientific illiteracy in exactly those non-science professions, which are now welcoming science students.
Perhaps if there were less moaning and greater acceptance of this intellectual osmosis(渗透), the exodus could be turned to everyone's advantage. The refugee graduates ought to be able to think of their scientific knowledge and training as a bonus. It ought to make a positive, constructive contribution to their working lives, and be a source of insight for their colleagues. At the same time, the scientific community should be reaping the benefit of this broad and influential distribution of people who are sympathetic to science.
The reason why this is not the case is that science graduates are often unable to share their science with their nonscientific colleagues. They are unable to communicate. Instead of building Bragg's 'flying bridge' they find themselves erecting barriers whenever called upon to explain scientific concepts in everyday terms. Attitudes in the scientific community are changing. In 1985, the Royal Society published a report on the public understanding of science in Britain. Its conclusions took many members of the scientific community by surprise.
The report advocated increased cooperation with the media, more training in communication skills for scientists and wider science education. It also recommended that communication skills be an integral part of every undergraduate science course. The response in British universities has been patchy, to say the least, the reasons are not clear. It may be that nothing more than straightforward inertia is responsible. Being more charitable, academic scientists may simply feel their job is to teach science and that any attempts to delve into the art of communication will be ill received by both students and the outside world. However, there is evidence to suggest these fears are ill founded. For example, the departments of chemical and electrical engineering at Imperial College, London, have for many years offered their students tuition in giving talks. The
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