2012中央电大专科考试小抄-开放英语2小抄(完整版电大小抄)+电大英语小抄范文

第一篇：2012中央电大专科考试小抄-开放英语2小抄(完整版电大小抄)+电大英语小抄范文

第一部分 交际用语

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 词汇与结构

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 阅读理解 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(急剧上升)

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(物质)，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(处理)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.阅读下列短文，并根据短文内容判断其后的句子是否正确（T）、错误（F），还是文字中没有涉及相关信息（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 阅读理解 1：Right/Wrong/Doesn’t say

1.Mrs Black was having a lot of trouble with her skin(皮肤)，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.阅读理解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.阅读理解3.I go to the barber（理发师）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.阅读理解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(文凭)in Marketing（市场营销）.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（女儿）.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(中学教育)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 翻译

1.A: Did you use to get on(well)with your brother?(你曾经和你哥哥/弟弟关系处得好吗？)

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.（他们不知道书在哪儿）

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.（我正在让人帮我修电视呢。）

9.Peter, you need to have your hair cut.（该理发了）

10.I’ve had the website changed.（我已经请人修改了网站。）Now it’s much better.11.Which isthe best football team(最好的足球队)in the world? 12.Soccer is one of the most dangerous sports(最危险的体育活动)in the world.13.If my brother calls, tell him to meet me at six.（告诉他六点钟和我见面。）

14.A: What shall we do this evening?

B:Let’s go out for a meal / Let’s eat out.(我们出去吃顿饭吧。)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.(穿蓝色牛仔裤的。)

20.A: We have plenty of time before the film.We could have something to eat(可以吃点儿东西)after the film or go to a pub.B: Sounds great.21.Your hair is too long.You need to have it cut。(理发了)22.I'm very hungry now.I want to buy something to eat。(一些吃的东西)

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 _.(他的孩子也不擅长体育)

25.The room, which is in a mess,(乱七八糟的)needs to be cleared up immediately.26．A：Would you 1ike to go to the cinema?

B：hisverycoldoutside.I’d like to(我宁愿)stayathome． 27． A：Would you like the silk shirt or the cotton one? B： Either will do(哪个都行)28． She asked whether she could have a cup of tea(她是否能喝一杯茶)29.Looking after children(照顾小孩)can be very tiring． 30.I’m late, aren’t I(是不是)? 31.I used to like singing(我曾经很喜欢唱歌), but I don’t sing anymore.32．Because it was late(因为时间晚了), we didn’t go to the film.33．The wall can be either blue or red(或是蓝色，或是红色).34． I would buy a car(我就会买一辆车)if I won the lottery.35.When I see her, I’ll tell her about her brother(我会告诉她有关她弟弟的事情).36.We’ve known each other(我们就互相认识了)since we went to school.37.He didn’t use to smoke(过去不常吸烟), 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(穿着黑色的短棉裙)。41.A: Why has he gone into town? B: He has gone into town to buy a shirt(他进城去买件衬衫).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(他打算星期天打网球).43．What would you do if you won the lottery(如果你赢了彩票)? 44．If it rains tomorrow, we’ll have to stay at home(我们将不得不留在家).好吗? shall we? 我最喜欢的。I like best.是不是 won't you该理发了 have you hair cut

太大了 are too big我恐怕 I'm afraid;

我宁愿 I'd rather 过去不常吸烟 didn't use to smoke, 才起床 didn't get up，那件是您的 that one's yours.她曾经住在这里。she had ever lived here.我要份沙拉。I'd like a salad, please.他穿着一件红色（绿色）的T恤衫。He wears a red（green）T-shirt.1 吃点儿东西好吗？ How about have something to eat？ 一定是把它放在 must have put it 这是部非常有意思的电影 This is a very interesting 最好的足球队 the best football team 我以前一直打网球 I used to play tennis 让人帮我修一修 have it repaired

最危险的体育活动 the most dangerous sports 我们就互相认识了We've known each other 你和你的同学关系好吗?1

Do you get well with your classmates? 可以坐公共汽车，也可以坐地铁。either by bus or by subway 英译汉。

1.Although it is very enjoyable, the film is too long.虽然这部电影非常令人愉快，但是太长了。

2.Sandy is wearing a long, black, silk dress.桑迪穿了条黑色的长丝裙。

3.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

4.I must have left the camera in a shop.我一定是把相机丢在那家商店里了。

5.The accounts, which are in a bit of a mess, have to be ready for next month.帐目现在有点乱，必须要在下个月清理好。6.I didn’t have breakfast this morning.今天早上我没有吃早饭 7.The flat was in a bit of mess.房子里有点乱。

8.We needed to have the website redesigned.我们需要重新设计网站。

9.I’ve asked John to check the computer.我已经让约翰去检查计算机了 10.It would be great to see you again.能再见到你那该多好啊。11.He got on well with his sister.他和他的姐姐（妹妹）相处得很好。

12.He pointed out that she needed a better violin.他指出她需要一把更好点儿的提琴。13.They walked slowly along the road.他们沿着那条路慢慢地走着。

14.She borrowed the book and gave it back on Monday.她借了那本书,后来星期一把书还了.15.I’m in a meeting until 1.00.我开会开到一点钟。

16.We have enough money to improve the website.我们有足够的钱改进网站。

17.Do you take after your mother or father? 你像你的母亲或父亲吗？

18.I have to move out of my room on Friday because Franco has got another tenant.我周五得从房子里搬出来,因为佛朗哥又招了一位房客。

19.One of the biggest sporting events in the world is the Olympic Games.奥运会是世界上规模最大的体育赛事之一。

20.It would be great to see you to catch up on all our news.到时见了面咱们把这些日子发生的事聊一聊，会多开心啊。21.Polly（波莉）is worried about her lack of experience.波莉担心自己缺乏经验。

22.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

23.I’ve got the same sense of humour as my mum.我和我妈妈一样，有幽默感。

24、While she was waiting, her phone rang.她正在等待的时候，电话铃响了。

25.I didn’t get up until 11.30 this morning.我今天上午十一点半才起床。

26.Football is the most popular sport in the world.足球是世界上最流行的体育运动。

27.I need to be at the airport by 6.00 o’clock.我得在六点前到达机场。

28.I’ve never been to Greece, and I’d love to go there.我从没去过希腊，我很想去那儿。

29.We’ve got enough money to hire extra staff.我们有足够的钱额外雇用员工。

30.They lived in a village north of London.他们住在伦敦北边的一个村子里。

31.I’ve played table tennis a lot, but I’ve never tried tennis.我乒乓球打得很多，网球却从未打过。32.I must have left the camera in the shop.我一定是将相机丢在了商店里。33.If I won the lottery, I’d buy a flat.如果我中了彩票，我就买一套公寓。

34.The hotel is surrounded by fields and woods.饭店四周田野树林环绕。

35.The bride was dressed in a long white dress.新娘穿着白色的长裙。36.The window was smashed and the lock on the front door is broken.窗户给砸了，前门的锁也被弄坏了。

37.My dad used to be a farmer and so did my grandfather.我爸爸从前是农夫，我爷爷也是。

38.He came across an old violin at his aunt’s house.他在他姑（姨）妈家偶然发现了一把旧提琴。39.I must get some slides made.我必须（让人）做一些幻灯片。

40.The new suitcase which Xiaoyan（晓燕）got yesterday is full already.晓燕昨天新买的箱子已经装满了。

41、His father came across a really old instrument at his aunt’s house.他父亲在他姑母家偶遇一个真的很旧的乐器。

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

对不起，我听不见你在说什么，你可以说大声一点吗？ 43: Which of these shirts would you like? B: Neither of them, thanks.这两件衬衫你想要哪一件？两件都不想要，谢谢。

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

45、He asked when the work would be completed.他问什么时候将完成这项工作。

46、He studies in a university west of Beijing.他在北京西部的一所大学学习。

47、I had the windows cleaned yesterday.我昨天让人把窗户清洁了。

48、He used to play basketball every Sunday他过去每周日都打蓝球。

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

50、Both of the boys are good at singing.这两个男孩都擅长唱歌。?

51、They enjoyed themselves at the party.他们在舞会上玩得好开心。

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

53、I've been learning English for three years我已学了三年英语了。

54、We have enough to improve the website.我们有足够的经费来改网站。

55、Do you take after your mother or father?你长得像妈妈还是爸爸？

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

1、Some football teams will have games there.答案： 有几支足球队要在那里进行比赛。

7、Are you fond of music? 答案： 你喜欢音乐吗？

12、What kind of life do most people enjoy? 答案： 多数人喜欢什么样的生活？

13、This box can hold more books than that one.答案： 这个箱子比那个箱子能装更多的书。

23、My classmate is more clever than I.答案： 我的同学比我聪明。

28、Who's going to answer the telephone? 答案： 谁去接电话？

37、He has a foreign friend who lives in America.答案： 他有一个住在美国的外国朋友。

38、A friend of mine from high school is working in England now.答案： 我高中的一个朋友目前在英格兰工作。

39、Who can help me clean the room? 答案： 谁能帮我打扫房间？

40、I'm not an English major student.答案： 我不是英语专业的学生。

41、I'm going to buy a monthly ticket tomorrow.答案： 我想明天买张月票。

42、I'm very much eager to improve my oral English.答案： 我非常渴望改进我的英语口语。

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

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： 我们到那儿要用多长时间？

47、The price of gasoline will come down in Chinese market.答案： 中国市场上的汽油价将会下降。

48、Don't you think smoking is harmful to your health? 答案： 你不认为抽烟对你的身体有害吗？

49、I think the picture shows us how fruit is necessary to life.答案： 我想这幅图是告诉我们水果对生活是不可缺的。50、You can buy water inside.答案： 你可以在里面买水喝。

51、This one's pretty, but it costs too much.答案： 这个很漂亮，但是很贵。

52、They have been working together for three months and have come to know each other better.答案： 他们一起工作了三个月，相互之间也更了解了。

53、It was a hard job, but he did not mind.答案： 这项工作很艰苦，但他并不在乎。

54、It's their duty to look after these young trees.答案： 他们的责任是照看这些小树。

55、She begins cooking as soon as she gets home.答案： 她每天一到家就开始做饭。

56、I'll call you as soon as I arrive.答案： 我一到就给你打电话。

57、She looks lovely when she is happy.答案： 她高兴的时候看起来很可爱。

58、Li Bai is one of the greatest poets that have ever lived in China.答案： 李白是中国有史以来最伟大的诗人之一。

59、Okay, and I need a pen to fill out the address.答案： 好，我还得借一支笔来填写地址。

60、Just because you like, it doesn't mean I will.答案： 你喜欢它，并不意味我也会喜欢。

61、Why, do you want me to change the channel? 答案： 怎么了，你要我换个频道吗？ 62、Yeah, I'm anxious to hear all the songs from her new album.答案： 是的，我也很急着听她新唱片里所有的歌。63、This street will be widened.答案： 这条大街将要加宽。64、She likes Mike a lot, but she doesn't want to get married so early.答案： 她喜欢迈克，但她不想那么早就结婚。

65、When I was young, I'd listen to the radio, waiting for my favorite songs.答案： 当我还是个小孩的时候，我常听收音机，等待我最喜欢的歌。

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

67、Travel broadens the mind.答案： 旅行可以开阔眼界。

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

69、I came back because of the rain.答案： 因为下雨我就回来了。

70、You ought not to smoke so much.答案： 你不应该抽这么多的烟。

71、A teacher should have patience in his work.答案： 当老师应当有耐心。

72、The earth on which we live is shaped like a ball.答案： 我们居住的地球，形状像一个大球。

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

74、Open the window and let the fresh air in.答案： 打开窗户让新鲜空气进来。

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

答案： 她习惯住在乡下。

76、Can you express yourself clearly in English? 答案： 你能用英语清楚地表达自己的意思吗？ 77、I am very familiar with his name.答案： 我很熟悉他的名字。

第二篇：电大专科刑事诉讼法小抄

诉讼，是指国家司法机关在当事人和其他诉讼参与人的参加下，按照法律规定的程序解决各种争议案件的专门法律活动。刑事诉讼是在处理刑事案件的过程中，以实现刑事司法公正.提高诉讼效率，从而维护社会系统的基本秩序和基本利益为直接目标的活动。刑事诉讼法是指国家制定的调整公安机关（含国家安全机关）、人民检察院、人民法院和诉讼参与人进行刑事诉讼必须遵守的法律法规刑事诉讼中的回避是指侦查、检察、审判人员以及书记员、鉴定人、翻译人员因与案件有法定的利害关系或者其他可能影响案件公正处理的关系，不得参与该案件诉讼活动的一项诉讼制度。被害人是指在刑事案件中合法权益遭受犯罪行为侵害的人。广义上的被害人，既包括刑事诉讼中的自诉案件的被害人；也包括刑事诉讼中的公诉案件的被害人。狭义上的被害人，仅指公诉案件中的被害人。在刑事诉讼中，被害人属于当事人之一，居于原告人地位。自诉人是以个人名义直接向人民法院提起诉讼，要求追究被告人刑事责任的一方当事人。刑事诉讼中的送达，是指公安司法机关按照一定的方式和手续，将诉讼文件送交诉讼参与人或有关单位的活动。犯罪嫌疑人是指刑事案件审理过程中，在侦查和审查起诉阶段对涉嫌犯罪的当事人的法律上的称谓，侦查阶段一般办案机关为公安机关，有些类型案件如贪污受贿案件等为检察机关，审查起诉阶段办案机关为检察机关。被告人，刑事案件中在审判阶段对涉嫌犯罪的当事人的法律上的称谓，审判阶段包括一审、二审和再审，办案机关为人民法院。刑事诉讼结构是指控诉.辩护和审判三方在刑事诉讼过程中的组合方式和相互关系。刑事诉讼基本原则，是指刑事诉讼法规定的，贯穿于刑事诉讼的全过程，为司法机关和诉讼参与人进行刑事诉讼活动所必须遵循的原则。现代刑事诉讼中的辩护，是指犯罪嫌疑人、被告人及其辩护人在刑事诉讼中，依法针对控方的指控，根据事实和法律，从实体上和程序上，提出有利被指控人的证据和意见，论证控方的指控不能成立，维护被指控人的合法权益，使其免受不公正对待和处理的一系列诉讼行为的总和。立案管辖，是指公安机关、人民检察院和人民法院在直接受理刑事案件范围上的分工。审判管辖，是指人民法院审判第一审判刑事案件的职权范围，包括各级人民法院之间、普通人民法院与专门人民法院知己那，以及同级人民法院之间，在审判第一审刑事案件上的权限划分。刑事诉讼中的管辖，是指公安机关、人民检察院和人民法院在刑事案件受理范围上的权限划分以及人民法院系统内在审判第一审刑事案件上的权限范围的分工。刑事诉讼证据，是指公安司法人员依照法定程序收集，用以确定犯罪事实是否存在，犯罪嫌疑人.被告人是否有罪和罪责轻重及其他有关案件真实情况的一切事实。证据力，又称证据的适格性，是指证据在法律上可作为定案根据的资格和条件，解决的是证据之所以成为证据的资格问题。证明力，又称证据的证明能力，证据价值，是指证据对案件事实的证明是否有作用以及作用力的大小程度。物证是指以其外部特征.存在场所和物质属性证明案件事实的实物和痕迹。书证是指以文字.符号.图画等记载的内容和表达的思想来证明事实的书面文字和其他物品。凡是直接来源于案件事实，未经复制、转述的证据是原始证据证人证言是指证人就所知道的案件情况直接向公安司法机关所作的陈述。证人是指知道案件情况并向公安司法机关就案件事实情况进行陈述的人。被害人陈述是犯罪行为的直接受害人就自己遭受犯罪行为侵害的事实和所了解的犯罪分子的情况向公安司法机关所作的陈述。犯罪嫌疑人、被告人的供述和辩解，是指犯罪嫌疑人、被告人在刑事诉讼中救起被指控的犯罪事实以及其他案件事实向公安司法机关所作的陈述。鉴定结论是指公安司法机关为了了解案件中某些专门性的问题，指派或聘任具有这方面知识和技能的人，进行鉴定后所作的书面结论。勘验笔录是指办案人员针对与案件有关的场所、物品、尸体等“死”的物体进行观察、测量、检验、拍照、绘图等活动所作的书面记录。检查笔录，又称人身检查笔录，是指办案人员针对与案件有关的“活着”的人进行观察、检验等活动所作的书面记录。侦查实验笔录，是指为了验证在某种条件下某一事件或现象是否发生和后果如何，而进行实验性地重演该事件等活动所作的书面记录。视听资料是指以录像、录音、电子计算机以及其他高科技设备存储的信息证明案件情况的证据。直接证据是能够单独地直接指明案件主要事实的证据。诉讼证明是指诉讼主题按照法定的程序和标准，运用已知的证据和事实来认证案件事实的活动。证明对象也就是在证明的客体，即案件事实或者待证事实，它是法律规定的司法人员为正确处理案件必须查明的案件事实。刑事诉讼中证明责任是指公安司法机关应当承担收集或提供证据以证明其所认定的案件事实或主张的责任；否则，将承担其认定或主张不能成立的风险。刑事诉讼中的强制措施，是指侦查、检察和审判机关为保证刑事诉讼的顺利进行，依法对犯罪嫌疑人、被告人所采取的在一定期限内暂时限制或剥夺其人身自由的法定强制措施。拘传，是指人民法院、人民检察院和公安机关对于未被羁押的犯罪嫌疑人、被告人，依法强制其到案接受讯问的一种强制措施。取保候审，又称保释，是指公检法机关责令犯罪嫌疑人、被告人提出保证人或者交纳保证金，并出具保证书，以保证其不逃避和妨碍侦查、起诉和审判，并随传随到的一种强制措施。监视居住是指公安机关、人民检察院和人民法院责令犯罪嫌疑人、被告人不

得擅自离开住处或指定居所，并对其行动自由加以监视的强制方法。

拘留，又称刑事拘留，是指公安机关、人民检察院在侦查过程中，遇到法定的紧急情况，对现行犯或者重大嫌疑分子所采取的临时剥夺其人身自由的强

制方法。

逮捕是指公检法在一定期限内依法剥夺犯罪嫌疑人、被告人的人身自由并进

行生产的强制措施。

附带民事诉讼是指公安、司法机关在刑事诉讼过程中，在解决被告人刑事责

任的同时，为了附带解决由被告人犯罪行为或国家、集体造成物质损失的赔

偿问题所进行的诉讼活动。

举证责任是指行使诉讼的当事人承担的向公安机关、人民检察院和人民法院

提出证据证明自己主张的义务。

辩护是指犯罪嫌疑人、被告人及其辩护人针对控诉一方的指控，运用事实和

爱猫扑.爱生活证犯罪嫌疑人、被告人无罪、罪轻或应当减轻、免除刑事责任的反驳和辩解，以维护犯罪嫌疑人、被告人合法权益的诉讼活动。

刑事代理是指代理人接受公诉案件的被害人及其法定代理人或者近亲属、自

诉案件的自诉人及其法定代理人以及附带民事诉讼的当事人及其法定代理人的委托，以被代理人的名义参加诉讼，进行活动，由被代理人承担代理行为

法律后果的一项法律制度。

立案是指公检法对于报案、控告、举报和犯罪人的自首等材料进行审查，判

明是否有犯罪事实及是否需要追究刑事责任，依法决定是否作为刑事案件交

付侦查或审判的诉讼活动。

侦查是侦查机关在办理刑事案件的过程中，为证实犯罪和查获犯罪人而依照

法律进行的专门调查工作和有关强制性措施。

侦察实验，是指为了确定与案件有关的某一时间或者事实在某种条件下能否

发生或者怎样发生而按照原来的条件，将该时间或者事实加以重演或者进行

试验的一种侦察活动；

讯问犯罪嫌疑人是侦查人员为了查明案件事实和其他有关情况，依照法定程

序，以言词方式对犯罪嫌疑人进行讯问的一种诉讼行为。

搜查是指为了收集犯罪证据，查获犯罪嫌疑人，侦查人员依法对于犯罪嫌疑

人以及可能因此犯罪或者最终的人的身体、物品、住处和其他有关地方进行

搜查、检查的一种侦查行为。

扣押，是指侦查机关依法强行扣留和提存与案件有关的物品（包括视听资料，下同）和文件的一种侦查活动。

鉴定是指为了查明案情，解决案件中某些专门性问题，由侦查机关指派或聘

请具有专门知识的人，就案件中的专门性问题进行科学鉴别和判断的一种侦

查行为。

通缉是指公检通令缉拿应当逮捕而在逃的犯罪嫌疑人归案的一种侦查行为。

辨认是指侦查人员为了查明案情，在必要的时候让被害人、证人对犯罪嫌疑

人、与犯罪有关的物品、尸体进行辨认的一种侦查行为。

补充侦查是指公安机关或者人民检察院依照法定程序，在原有侦查工作的基础上，对案件中的部分事实情况作进一步调查、补充证据的一种诉讼活动。侦查终结是指侦查机关对于自己立案侦查的案件，经过一系列的侦查活动，认为案件事实已经查清，证据确实、充分，足以认定犯罪嫌疑人是否有罪和应否对其追究刑事责任而决定结束侦查，并对案件依爱猫扑.爱生活和处理的一种诉讼活动。侦查羁押期限是指犯罪嫌疑人在侦查中被“逮捕以后”到“侦查终结”的期限。特殊羁押期限，指侦查羁押期限的延长，但必须符合法定条件并履行相应的审批手续和程序。人民检察院对直接受理的案件的侦查，也称自侦案件的侦查，是指人民检察院对自己受理的案件，依法进行的专门调查工作和有关的强制措施。侦查监督是人民检察院对刑事诉讼活动实行法律监督的重要组成部分，专指人民检察院依法对侦查机关的侦查活动是否合法进行的法律监督。起诉，又称“提起诉讼”，是指依法享有起诉权的机关或个人，对刑事被告人提出控诉，要求人民法院审判，以追究被告人刑事责任的诉讼行为。提起公诉，是指人民检察院对公安机关侦查终结、移送起诉的案件，进行全面审查，对应当追究刑事责任的犯罪嫌疑人提交人民法院进行审判的一项诉讼活动。审查起诉，是指人民检察院对公安机关侦查终结移送起诉的案件和自行侦查终结的案件进行审查，依法决定是否对犯罪嫌疑人提起公诉的诉讼活动。不起诉是检察机关对于公安机关侦查终结移送起诉的案件和自己侦查终结的案件进行审查后，认为犯罪嫌疑人的行为不构成犯罪或依法不应追究刑事责任，或者犯罪情节轻微，依照刑法规定不需要判处刑罚或者免除刑罚，以及对于补充侦查的案件，认为证据不足，不符合起诉条件，从而做出的不将犯罪嫌疑人诉交法院进行审判而终止诉讼的决定。第一审判程序是指人民法院对人民检察院提起公诉、自诉人提起自诉的案件，一发进行第一次审判时应当遵循的步骤和方式、发法。自诉，是指被害人或者法定代理人、近亲属为了追究被告人的刑事责任，直接向法院提起诉讼的诉讼行为。自诉案件，是指由被害人或者其法定代理人、近亲属，为了追究被告人的刑事责任，自己向人民法院起诉，由人民法院直接受理的案件。所谓告诉才处理，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。审判是指法官在原被告双方的参与下，认定事实和确定法律责任的司法活动。刑事审判是指人民法院在控、辩双方及其他诉讼参与人参加下，依照法定的权限和程序，对于依法向其提出诉讼请求的刑事案件进行审理和裁判的诉讼活动。终止审理是指人民法院在审判案件过程中，遇有法律规定的情形致使审判不应当或者不需要继续进行时终结案件的诉讼活动。延期审理是指在法庭审判过程中，遇有足以影响审判进行的情形时，法庭决定延期审理，待影响审判进行的原因小时后，再行开庭审理。中止审理是指人民法院在审判案件过程中，因发生某种情况影响了审判的正常进行，而决定暂停审理，待其小时后，再行开庭审理。判决是人民法院在诉讼中解释直接针对案件的实体问题所作的处理和决定。裁定是指人民法院在案件审理或者判决执行过程中，就某些重大程序问题和部分实体问题所作的一种决定。决定是人民法院在办理案件过程中对某些程序性问题进行处理的一种形式。对公诉案件的庭前审查，是指人民法院对人民检察院提起公诉的案件进行审查，并决定是否将刑事被告人交付审判的诉讼活动。法庭审判是指人民法院采取开庭的方式，在公诉人、当事人和其他诉讼参与人的参加下，在听取控、辩双方对证据、案件事实和运用爱猫扑.爱生活的情况下，依法确定被告人是否有罪，应否判刑，给予何种刑事处罚的诉讼活动。法庭调查时在审判人员的主持下，控、辩双方和其他诉讼参与人的参加下，当庭对案件事实和证据进行审查、核实的活动。第二审程序，是指第二审人民法院对上诉人或人民检察院因不服第一审人民法院未生效的判决或裁定而提起上诉或抗诉的案件，依法进行重新审判的程序。上诉是指当事人及其法定代理人不服第一审法院的判决或裁定，在法定期限内衣法定程序提请上级法院重新审理和裁判该案的一种诉讼权利或活动。抗诉是指法律授权特定的机关代表国家行使监督权，对认定有错的第一审法院的裁判或裁定，在法定期限内依法定程序提请上级法院重新审理和裁判原案的一种诉讼活动。刑事诉讼期间，是指公安机关、人民检察院、人民法院和诉讼参与人进行刑事诉讼活动期必须遵守的时间和期限。死刑复核程序是指最高人民法院或高级人民法院对判处死刑的案件依法进行审查和核准的程序，是我国刑事诉讼法所独有的一项特殊程序。审判监督程序又称再审程序，是指人民法院、人民检察院对已经发生法律效力的判决和裁定，在认定事实或适用法律上确有错误时，依法提出并由人民法院重新审理的程序。诉讼中止，从广义上讲，是指办案机关在立案以后到案件审查的过程中，因为发生某种情况而将正在进行的诉讼暂时停止，待中止的障碍消除后，再恢复诉讼。狭义的诉讼中止，仅指人民法院在是审理案件的过程中，因出现某种决定情形，裁定暂时停止诉讼活动的进行。刑事诉讼执行，是指人民法院、人民检察院、公安机关、监狱以及其他有关部门将已经发生法律效力的判决和裁定所确定的内容付诸实施而依照法定程序进行的各种活动。暂予监外执行，是指被判处有期徒刑或者拘役的罪犯，因出现了某种法定的特殊情况，不适宜在监内执行，暂时将其放在监外交由公安机关执行的一种变通的方法。减刑，是指被判处管制、拘役、有期徒刑或者无期徒刑的罪犯，在执行期间，确有悔改或者立爱猫扑.爱生活减轻其原判刑罚的方法。

假释，是指被判处有期徒刑改无期徒刑的犯罪分子，其刑罚在执行一定期限

以后，确有悔改表现，不致再危害社会的，将其附条件地提前释放的制度。

所谓执行监督，是指人民检察院对刑事判决、裁定的执行是否合法进行的法

律监督。

证明标准是指司法人员查明案件事实、当事人证明案件事实需要达到的程度

刑事诉讼证据的种类：1.物证.书证 2.证人证言3.被害人陈述 4.犯罪嫌疑

人.被告人的供述和辩解 5.坚定结论 6.勘验.检查笔录 7.视听资料

刑事诉讼证据的分类：

1、原始证据和传来证据。

2、言词证据和实物证据。

3、直接证据和间接证据。

4、控诉证据和辩护证据。

辩护的种类：自行辩护、委托辩护、指定辩护。

刑事代理可分为：刑事自诉案件的代理、公诉案件中被害人的代理和刑事附

带民事诉讼的代理。

回避的分类：自行回避、申请回避、指令回避和法定回避。

管辖分为：立案管辖和审判管辖。

强制措施的种类：拘传、取保候审、监视居住、拘留、逮捕。

取保候审的种类：人保、财产保。

勘验、检查的种类：现场勘验、物证检验、尸体检验、人身检查和侦查实验。

补充侦查有三种：审查批捕阶段的补充侦查、审查起诉阶段的补充侦查和法

庭审理阶段的补充侦查。

侦查中的羁押期限分为：一般羁押期限、特殊羁押期限和重新计算的羁押期

限三种。

不起诉：法定不起诉、酌定不起诉和证据不足不起诉。

内容：

刑事诉讼法的任务有：1.保证准确.及时地惩罚犯罪。2.保证无罪的人不

受刑事追究。3.教育公民自觉遵守法律，积极通犯罪作斗争。

国际基本原则包括：1.刑事程序法定原则。2.司法独立原则。3.无罪推定原

则。4.辩护原则。5.诉讼经济原则。6.诉讼及时原则。7.诉讼权利平等原则。

8.禁止重复追究原则。

我国特有原则包括：1.以事实为依据，以法律为准绳。2.分工负责.相互配合.相互制约。3.检查监督。

物证的形式有：1.实施犯罪的工具。2.犯罪过程中留下的实物和痕迹。3.犯

罪行为侵犯的对象。4.犯罪行为产生的物品。5.其他可能揭露犯罪和查获犯

罪嫌疑人的实物或痕迹。

收集物证主要通过勘验.检查.搜查.扣押等方法进行。

常见的鉴定结论包括：

1、爱猫扑.爱生活。

2、司法精神病鉴定结论。

3、痕

迹鉴定结论。

4、化学鉴定结论。

5、会计鉴定结论。

6、文件书爱猫扑.爱生

活。

7、其他鉴定结论。

辩护人的范围：

1、律师。

2、人民团体或者犯罪嫌疑人、被告人所在单位推

荐的人。

3、犯罪嫌疑人、被告人的监护人、亲友。但是正在被执行刑罚或者依法被剥夺、限制人身自由的人，不得担任辩护人。一名律师不得同时接受两个以上同案犯在嫌疑人、被告人的委托，担任他们的辩护人。辩护人的权利：

1、独立辩护权。

2、阅卷权和会见通信权。

3、调查取证权。

4、提出意见权。

5、参加法庭调查和爱猫扑.爱生活权。

6、经被告人同意，提出上诉的权利。

7、拒绝辩护权。适用回避的人员包括：审判人员（包括合议庭人员、程序审人员、审判委员会成员及院长）、检察人员、侦查人员（包括公安机关负责人）以及参与侦查、起诉、审判活动的书记员、翻译人员和鉴定人。回避的法定事由：侦查人员、检察人员、审判人员以及书记员、翻译人员和鉴定人遇有以下情形之一的，适用回避。

1、是本案的当事人或者是当事人的近亲属的。

2、本人或者他的近亲属和本案有利害关系的。

3、担任过本案的证人、鉴定人、辩护人、诉讼代理人的。

4、与本案当事人有其他关系，可能影响公正处理案件的。

5、接受过当事人及其委托的人的请客送礼或者违反规定会见当事人及其委托的人的。检察院立案的包括：

1、贪污贿赂案。

2、国家工作人员的渎职犯罪案件。

3、国家机关工作人员利用职权实施的侵犯公民人身权利和民主权利的犯罪案件。

4、其他由人民检察院直接受理的案件。（省级以上人民检察院决定）人民法院直接受理的案件：自诉案件。（1、告诉才处理的案件。

2、被害人有证据证明的轻微的刑事案件。

3、被害人有证据证明对被告人侵犯自己人身、财产权利的行为应当依法追究刑事责任，而公安机关或者人民检察院不予追究被告人刑事责任的案件。中级人民法院管辖的第一审刑事案件：

1、危害国家安全案件。

2、可能判处无期徒刑、死刑的普通刑事案件。

3、外国人犯罪的刑事案件。地区管辖：

1、以犯罪地人民法院管辖为主，被告人居住地人民法院管辖为辅。

2、以最初受理的人民法院审判为主，主要犯罪地人民法院审判为辅。取保候审（监视居住）的适用对象：根据刑事诉讼法的有关规定，对于有下列情形之一的犯罪嫌疑人、被告人可以取保候审。

1、可能判处管制、拘役或者独立适用附加刑的。

2、可能判处有期徒刑以上刑罚，采取取保候审不致发生社会危险性的。

3、依法应当逮捕，但患有严重疾病、正在怀孕或者哺乳自己婴儿的妇女等不宜羁押的情绪。

4、对已被依法拘留的犯罪嫌疑人，经过询问、审查，认为需要逮捕但证据不足的，而需要继续收集证据的情形，可以取保候审。

5、已被逮捕羁押的犯罪嫌疑人、被告人，在法定的侦查、起诉、一审、二审的办案期限内不能结案，采用取保候审方法没有社会危险性的。被取保候审的犯罪嫌疑人、被告人在取保候审期间，应遵守以下规定：

1、未经执行机关批准不得离开所居住的市、县。

2、在传讯的时候及时到案。

3、不得以任何形式干扰证人作证。

4、不得伪造、毁灭证据或者串供。被监视居住的犯罪嫌疑人、被告人应当遵守以下规定：

1、未经执行机关批准不得擅自离开住处，没有固定住处的，未经批准不得离开被指定的居所。

2、未经执行机关批准不得会见他人。

3、在传讯的时候及时到案。

4、不得以任何形式干扰证人作证。

5、不得毁灭、伪造证据或者串供。不立案的六种情形：

1、情节显著轻微、危害不大，不认为是犯罪的；

2、犯罪已过追诉时效期限的；

3、经特赦令免除刑罚的；

4、依照刑法告诉才处理的犯罪，没有告诉或撤回告诉的；

5、犯罪嫌疑人、被告人死亡的；

6、其他法律规定免于追究刑事责任的。侦查工作的原则：

1、迅速及时原则。

2、遵守法定程序原则。

3、客观全面原则。4深入细致原则。

5、保守秘密原则。先行拘留的情形：

1、正在预备犯罪、实行犯罪或者在犯罪后即时被发觉得。

2、被害人或者在场亲眼看见的人指认他犯罪的。

3、在身边或者住处发现有犯罪证据的。

4、犯罪后企图自杀、逃跑或者在逃的。

5、有毁灭、伪造证据或者串供可能的。

6、不讲真实姓名、住址，身份不明的。

7、有流窜作案、多次作案、结伙作案重大嫌疑的。自诉案件包括：

1、告诉才处理的案件。

2、被害人有证据证明的轻微犯罪案件。

3、被害人有证据证明对被告人侵犯自己人身、财产权利的行为应当依法追究刑事责任，而公安机关或人民检察院不予追究被告人刑事责任的案件。特点：刑事诉讼强制措施的特征：

1、只能由特定的机关适用。（公、检、法、国家安全机关、军队保卫部门和监狱。）

2、适用对象的特定性。只能适用于犯罪嫌疑人、被告人。

3、适用目的的特定性。保障刑事诉讼活动的顺利进行。

4、必须依法适用。刑事诉讼的特点：1.刑事诉讼活动是由法定的国家专门机关主持下行使国家刑罚权的活动。2.刑事诉讼活动必须是在当事人和其他诉讼参与人的参加下进行。3.刑事诉讼活动必须严格依法进行。4.刑事诉讼活动是以解决犯罪嫌疑人.被告人是否有罪，犯有何罪.应否处以刑罚，处以何种刑罚为内容。刑事诉讼证据的特征：1.证据的客观性。2.关联性。3.合法性。书证的特点：1.书证必须是以文字.符号.图画等记载或者表达了人的一定思想的物品，而且其所记载或表达的思想内容能够为人民认知和理解。2.记载的内容或表达的思想，必须与待证的案件事实有关联。条件： 证人的条件：1.证人是在诉讼活动开始前便了解案件情况的人。2.证人必须是能够辨别是非.能够正确表达的人。3.证人必须是自然人。保证人的条件：

1、与本案无牵连。

2、有能力履行保证义务。

3、享有政治权利，人身自由未受到限制。

4、有固定的住处和收入。公诉案件立案的基本条件：

1、有犯罪事实。

2、需要追究刑事责任。逮捕的条件：

1、有证据证明有犯罪事实。

2、可能判处徒刑以上刑罚。

3、采取取保候审、监视居住等方法尚不足以防止社会危险性，而有逮捕必要的。侦查终结的条件：

1、案件事实已经查清。

2、证据确实、充分。

3、法律手续完备。公诉案件的法定条件：

1、犯罪嫌疑人的犯罪事实已经查清，证据确实、充分，这是提起公诉的事实条件。

2、依照法律应当对犯罪嫌疑人追究刑事责任，这

是提起公诉的法律条件。

3、检察院对此案具有公诉权，案件数与受诉法院管

辖。

提起自诉的条件：

1、提起自诉的主体须是被害人或者其法定代理人。

2、提

起自诉必须要有明确的被告人。

3、案件属于自诉案件的范围，受诉的人民法

院对该案有管辖权。

4、应当有具体的诉讼请求，有足够证据证明被告人犯罪的事实。

5、自诉应当在追诉期限内提出。

其他：

刑事诉讼法的立法宗旨是保证刑法的正确实施，惩罚犯罪，保护人民，保障

国家安全和社会公共安全，维护社会主义秩序。

在自诉案件中，自诉人负有举证责任。

公诉案件被害人的诉讼代理人有权在被害人收到不起诉决定书后的7日内，代其向人民检察院提出申诉，也可以经被害人授权代被害人向人民法院提起

自诉。

回避的决定：

1、侦查人员、检察人员、审判人员的回避由公安机关负责人、检察长、法院院长决定。

2、公安机关负责人和检察长回避由同级人民检察院

检察委员会决定。

3、法院院长回避由审判委员会决定。

4、书记员、翻译人

员、鉴定人回避由法院院长决定（审判阶段）。

保证金由公安机关统一收取和保管。

取保候审由公检法决定，公安机关执行。

取保候审最长不得超过12个月。

监视居住由公检法决定，公安机关执行。

监视居住最长不超过6个月。

拘留由公检决定，公安机关执行。

拘留的羁押期限为10日，14日，37日。

逮捕有检法决定，公安机关执行。

逮捕县级以上人大代表的，须报请该人大主席团或常委会许可。逮捕乡镇一

级人大代表时，应报告该人大。

公检法的工作人员在接受立案材料后应当填写<受理刑事案件登记表〉

自诉案件不予立案的，应当在15日内作出不立案决定书，书面通知自诉人。

侦查实验应当由侦查人员进行，并应当邀请两名以上见证人在场。

讯问犯罪嫌疑人的程序：讯问犯罪嫌疑人必须依照法定程序进行。

1、至少由

两名侦查人员进行讯问。

2、在法定的地点、时间内讯问。持续的时间最长不

得超过12小时。

3、侦查人员在讯问犯罪嫌疑人的时候，应当首先讯问犯罪

嫌疑人是否有犯罪行为，让他陈述有罪情节或者进行无罪的辩解，然后向他

提出问题。

4、对特殊的讯问对象适用特殊的程序。

5、依法制作讯问笔录。

6、严禁刑讯逼供或以威胁、引诱、欺骗以及其他非法方式进行讯问，切实保障

犯罪嫌疑人的诉讼权利。

询问证人的程序：

1、询问证人只能由侦查人员进行。

2、邮电在法律规定的地点进行。

3、询问应当个别进行。

4、侦查人员应当告知证人必须如实地提

供证据、证言和有意作伪证或者隐匿罪证要负的法律责任。

5、应当为证人提

供客观充分地提供证据的条件。

6、应当依法制作询问笔录。也可以让证人亲

笔书写证词。

搜查的程序：

1、搜查只能由公安机关，人民检察院等侦查机关的侦查人员依

法进行，其他任何机关、团体和个人都无权对公民人身和住宅进行搜查。

2、搜查时，必须有两名以上侦查人员，并持有县级以上侦查机关的主要负责人

签发的搜查证。

3、任何单位和个人都有义务按照公安机关和人民检察院的要

求，交出可以证明犯罪嫌疑人有罪或者无罪的物证、书证、视听资料。否则

侦查机关可以依法强制提取。

4、搜查时，应当有被搜查人或者他的家属、邻

居或者其他见证人在场。

5、搜查妇女的身体，应当有女工作人员进行。

6、搜查的情况应当写成笔录，由侦查人员和被搜查人员或者他的家属、邻居或

者其他见证人签名或盖章。如果被搜查人在逃或者他的家属拒绝签名、盖章的，应当记明于笔录。

人民检察院对侦查终结的案件的处理方式：提起公诉、不起诉和撤销案件。

审查起诉的对象是案件事实、证据和适用法律等问题。

审查起诉的方法步骤：

1、审查起诉意见书等。

2、讯问犯罪嫌疑人。

3、听取

被害人意见。

4、听取委托人的意见。

5、调查核实其他证据材料。

6、补充侦

查。（退回公安机关侦查或自行侦查。）

补充侦查次数以两次为限，每次应在1个月内补查完毕。

第三篇：电大2011开放英语3考试答案小抄

第一部分交际用语

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

第二部分词汇与结构

阅读下面的句子，从四个选项中选出一个能填入空白处的最佳选项，并在答题纸上写出所选的字母符号。

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

第四部分阅读理解

阅读下列短文，从四个选项中选出一个正确答案 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 阅读下列短文，并根据短文内容判断其后的句子是否正确（T）、错误（F），还是文字中没有涉及相关信息（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）第六部分书面表达工作

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.电视节目

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.梦想

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：电大行政法小抄

一、填空题(每空1分，共15分)1.行政关系是指（行政权）被行使过程中产生的社会关系。2.行政立法权是指行政机关制定和发布（法规）（规章）的权力。

3.在我国，能够成为行政主体的行政机关包括（国务院）（国务院的组成部门）（国务院的直属机构）（国务院各部、委管理的国家局）（地方各级人民政府）（地方县级以上各级人民政府的职能部门）和（地方人民政府的派出机关）4.行政立法最具有实质意义的程序是（征求意见）5.行政许可实施主体制度中的创新包括（集中行使行政许可权）和一个窗口对外、统一办理、集中办理或者联合办理。

6.行政处罚是行政主体对（违反行政法律规范）的公民、法人或其他组织给予制裁的具体行政行为。

7.行政责任产生的前提条件是（行政违法）或（行政不当）

二、单项选择题(下列题目中，四个选项只有一个是正确的，请将其选出并且填写在题干后面的括号里。每题2分，共10题，20分)1.以行政法调整对象的范围为标准来划分，行政法可以分为(B)。A.实体行政法与程序行政法 B.一般行政法与特别行政法 C.中央行政法与地方行政法

D.行政组织法、行政行为法及行政监督法 2.行政法治原则的核心内容是(A)。A.行政合法性原则 B.行政合理性原则 C.行政灵活原则 D.行政信赖保护原则

3.下列不属于行政主体的是(D)。A.广州市越秀区公安分局 B.苏州市人民政府

C.青岛市市南区八大湖街道办事处 D.沈阳市铁西区重工工商所

4.区公所的设立，要经(A)批准。A.省级人民政府 B.县级人大常委会 C.县级人民政府 D.省级人大常委会

5.关于公务员个人身份，以下说法不正确的是(D)。A.享受宪法和法律赋予公民所有权利 B.履行宪法和法律要求公民履行的义务 C.行为不具有强制性

D.所属公务机关对其个人过错负连带责任 6.下列组织中，可以进行行政委托的有(A)。A.上海市教育局

B.黑龙江省哈尔滨市人民政府办公厅 C.贵州省总工会

D.山东省龙口市公安局治安科 7.行政法制监督的不同主体中，对行政主体监督最全面、最具有权威性的是(A)。A.国家权力机关 B.国家司法机关 C.国家行政机关 D.中国共产党

8.有权制定政府行政规章的是(D)A.全国人大常委会 B.国务院 C.教育部

D.杭州市人民政府

9.下列属于对人身自由的行政强制措施的是(C)A.劳动教养 B.驱逐出境 C.遣送出境D.行政拘留

10.行政合同与其他行政行为相比较，有下列特征(B)。A.不具有强制力

B.以双方当事人意思表示一致为成立要件 C.行政机关在合同主体中是民事主体身份 D.行政机关在行政合同履行中享有特殊权利，因而行政合同是一种单方行政行为

三、多项选择题(以下每题的四个选项中，至少有两个是正确的.请将它们选出来并填写在题目后面的括号里。每题2分，共8题，16分)1.关于行政关系和行政法律关系，以下说法正确的是(BCD)。A.行政关系属于法律关系

B.行政法律关系以行政关系为基础

C.行政法律关系以国家强制力作为保障

D.行政关系经行政法调整转为行政法律关系 9.行政优先权包括(ABD)。A.先行处置权

B.获得社会协助权

C.行政处罚权

D.推定有效权

3.按照行政区域划分，我国地方各级人民政府基本级别包括(ABCD)。A.省(自治区、直辖市)B.市(自治州、直辖市的区)C.县

D.乡(民族乡镇)4.根据我国《国家公务员法》的规定，下列属于行政处分的是(ABD)。A.警告 B.记过 C.罚款

D..降级、撤职

5.关于行政相对方，以下说法正确的是(BD)。A.在行政法律关系中与行政机关相对 B.可以分为直接相对方与间接相对方 C.听证是相对方重要的义务

D.相对方有协助行政主体执行公务的义务 6.依据行政行为实施时所形成的法律关系的不同，可以将行政行为分为(AC)A.行政立法行为 B.单方行政行为 C.行政执法行为 D.双方行政行为

7.行政立法的民主原则主要体现在(ABD)A.情报公开制度 B.咨询制度 C.代理制度 D.听证制度

8.依据《行政处罚法》的规定，当事人到期不缴纳罚款的，每日按照罚款数额的3%加处罚款，3%的罚款属于(BCD)。A.行政处罚

B.行政强制执行 C.间接强制 D.执行罚

四、简答题(每题8分.共24分)1.简述行政处罚与刑罚的区别。答：(1)制裁的性质不同;(2)适用的违法行为不同;(3)惩罚的程度及适用的程序不同;(4)制裁的机关不同;(5)做出处罚的形式不同。

2.简述行政合法性原则的具体要求。

答：(l)任何行政权都必须基于法律的授权才能够存在;(2)任何行政职权的行使应依据法律、遵守法律，不得与法律相抵触;(3)任何行政职权的授予与委托及其运用都必须具有法律依据，符合法律宗旨。3.简述行政行为的内容。答：(1)赋予权益和剥夺权益;(2)科以义务和免除义务;(3)确认法律事实与法律地位。

五、论述题(15分)试述行政许可的基本原则。

答：行政许可是行政主体重要活动之一，其基本原则主要体现在以下几个方面:(1)合法性原则，包括行政许可的设定与实施均要合法。(2)公开、公平、公正原则。(3)便民原则。(4)救济原则。(5)信赖保护原则。

(6)行政许可一般不得转让原则。(7)监督原则。

六、案例分析(10分。问题中的选择题为不定项选择.正确答案为至少一个以上)2007年3月，深圳市民樵某向深圳市公安局车辆管理所申请办理驾驶执照被拒。被拒原因是樵某没有提交驾校培训记录，车辆管理所的依据是2006年广东省公安厅、交通厅联合下发的《关于进一步加强机动车驾驶人培训、考试工作的通知}(粤公、通字【2006]376号)，该文件规定:“自2006年11月15日起，除部队驾驶证或者境外驾驶证换领机动车驾驶证外，其他初次申请驾驶证或者增加准驾车型的，必须持驾校出具的《驾驶培训记录》方可预约考试。”

同年5月，樵某向深圳市南山区法院提起行政诉讼。11月，深圳市南山区法院作出以下判决:“被告广东省深圳市公安局交通警察支队车辆管理所作出的不受理原告申领机动车驾驶证申请的具体行政行为违法。”

相关法律依据:《中华人民共和国道路交通安全法》第19条

驾驶机动车，应当依法取得机动车驾驶证。申请机动车驾驶证，应当符合国务院公安部门规定的驾驶许可条件;经考试合格后，由公安机关交通管理部门发给相应类别的机动车驾驶证。

问题:

1.本案中，所涉及到的行政法律关系主体是(BC)。

A.深圳市公安局

B.深圳市公安局车辆管理所

C.深圳市民樵某

D.深圳市南山区人民法院

2.本案中，深圳市车辆管理所行使行政职权性质属于(C)。

A.行政处罚

B.行政强制

C.行政许可

D.行政确认

3.粤公、通字【2006]376号性质属于(AD)。

A.抽象行政行为

B.具体行政行为

C.地方行政规章

D.其他规范性文件

4.根据学习过的行政许可法有关规定，谈谈你对本案的看法。

答：《中华人民共和国道路交通安全法》第19条明确规定了驾驶执照申领的条件是由国务院公安部门规定的，广东省公安厅、交通厅联合下发文件对颁发驾驶执照的行政许可增设了条件，违反了《中华人民共和国行政许可法》、《中华人民共和国道路交通安全法》相关规定，因而是违法的。深圳市公安局车辆管理所拒绝给樵某申领驾驶执照行为，依据为违法的地方其他规范性文件，因而是违法的，适用法律错误，法院的判决是正确的。

第五篇：2012电大税法小抄

税收：是国家为满足社会公共需要凭借政治权利，依法参与社会财产分配的一种形式。税收的特征：一是强制性。主要是指国家以社会管理者的身份，用法律、法规等形式对征收捐税加以规定，并依照法律强制征税。二是无偿性。主要指国家征税后，税款即成为财政收入，不再归还纳税人，也不支付任何报酬。三是固定性。主要指在征税之前，以法的形式预先规定了课税对象、课税额度和课税方法等。

税法的概念：指国家制定的调整国家与纳税人以及其他税务当事人之间权利义务关系的法律规范的总称。包括税收实体法和税收程序法两部分。广义上的税法，包括税收法律、法规和规章。税法的特征：作为一种法律规范，税法与其他法律一样，是由国家制定或认可的，体现国家意志，并由国家强制力保障实施的社会规范。这种法律规范具有一般法律规范的共同特征。但是，由于税法是以税收关系为调整对象的，因而又有区别于其他法律的地方。①税法表现形式的多样性。②税法结构的规范性。③税法的相对稳定性和适当灵活性。④税法实体性与程序性的统一。

3．税收法律关系：是指通过税法确认和调整的国家与纳税人及有关当事人之间所形成的权利

义

务

关

系。

税法的构成要素有：

1、税法主体：指税法规定的享有权利和承担义务的税收法律关系当事人，包括征税主体和纳税主体两类。

2、征税对象也称征税客体，或课税对象，是指征税主体和纳税主体共同指向的对象。就是对什

么征税。

3、税目

4、计税依据

5、税率

6、纳税环节

7、纳税与申报期限

8、纳税地点

9、减税免税

10、违

法

处

理

我国税率的基本形式有三种：定额税率：是指按照单位征税对象直接规定固定的税额。比例税率：指对同一征税对象不分数额大小，均规定相同的比例征税。累进税率：指同一征税对象随着数额的增大，征收比例也随之提高的税率。我国现行税法只采用超额累进税率和超率累进税率。超额累进税率是指将同一征税对象划分为若干等级，每个等级规定相应的税率，分别计算税额。全额累进税率：指按课税对象的绝对额划分若干级距，每个级距规定的税率随课税对象的增大而提高，就纳税人全部课税对象按与之相适应的级距的税率计算纳税的税率制度。5．税法的分类

1、按照税法的功能和作用不同进行划分，我国的税法可以分为实体税法和程序税法。2.按照征税对象不同进行划分，税法可以分为流转税法、所得税法、财产税法、行为税法和资源税法。3.按照税收是否转嫁进行划分，税法可以划分为间接税法和直接税法。4.按照税法适用的主体不同进行划分，税法可以分为涉内税法、涉外税法和国

际

税

法。

税法的基本原则，是指贯穿于全部税法活动，在税务关系的调整中具有普遍价值的，任何税收活动都必须遵循和贯彻的根本法则或标准。它是税法的本质、内容和价值的最集中的表现，是税收立法的基础、税法解释和适用的依据，是税法发挥作用的根本保证，对税收立法、执法、守法和司法活动具有普遍意义和指

导作用

税法基本原则的内容：1.税收法定原则，也称税收法定主义、租税法律主义、合法性原则等，是税法基本原则的核心。2.税法公平原则，是指参加税法活动各个主体之间的法律地位实质上的平等。也就是说，任何人在税法面前是平等的，不享受任何特权。3.税法效益原则。税收基本原则，是指一个国家在一定政治、经济条件下税收活动应遵循的基本准则。具体包括：①税收公平原则：经济能力或纳税能力相同的人应当缴纳数额相同的税款，经济能力或纳税能力不同的人应当缴纳不同的税款。②税收效率原则：包括税收的经济效率原则和行政效率原则。

税务机关：是政府依据税收组织法律设立的，专门组织和监督管理财政税收收入业务活动的专用

性

政

府

机

关。

税务代理：是指税务代理人在国家法律规定的代理权限和范围内，受纳税人、扣缴义务人的委托代为办理税务事宜的各项行为的总

称。

注册税务师：是依法取得我国注册税务师执业资格证书并注册的专业技术人员，只有注册税务师方可从事税务代理活动。税务师事务所作为从事税务代理业务的中介服务机构，必须配备一定数量的注册税务师。税务代理人的权利：税务代理人在办理税务代理业务时，依法享有以下权利：①依法独立代理权。即税务代理人有权依法代理纳税人、扣缴义务人委托的税务事宜，独立进行代理行为，任何机关、团体、单位和个人不得非法干预。②获取信息权。包括业

务信息的获取权和法律信息的获取权。即税务代理人有权根据代理业务需要，查阅被代理人的有关财务会计资料和文件，查看业务现场和设施。被代理人应当向代理人提供真实的经营情况和财务会计资料。此外，税务代理人也有权向当地税务机关订购或查询税收政策、法律、法规和有关资料。③获得救济权。即税务代理人对税务机关的行政决定不服的，可依法向税务机关申请行政复议或向人民法院起诉。

税务代理人的义务：税务代理人必须依法履行下列义务：①如实提供相关信息的义务。税务代理人在办理代理业务时，必须向有关的税务工作人员出示税务师执业证书，按照主管税务机关的要求，如实提供有关资料，不得隐瞒、谎报，并在税务文书上署名盖章。②制止税收违法行为的义务。税务代理人对被代理人偷税、骗取减税、免税和退税的行为，应予以制止，并及时报告税务机关。③保守获知的秘密的义务。税务代理人在从事代理业务期间和停止代理业务后，都不得泄露因代理业务而得知的秘密。④建立税务代理档案的义务。税务代理人应当建立税务代理档案，如实记载各项代理业务的始末和保存计税资料及涉税文书。税务代理档案至少保存5年。税务机关的权力：（1）税收执法的相对独立权。（2）税务管理权（3）税款征收权（4）税务检查权（5）税务处罚权。税务机关的义务：（1）依法行使税务管理权，维护国家税收利益的义务。（2）税务机关应当广泛宣传税收法律、行政法规，普及纳税知识，无偿为纳税人提供纳

税咨询服务。（3）维护纳税人合法权益的义务。（4）正确执法的义务。（5）各级税务机关应当建立、健全内部制约和监督管理制度。（6）税务机关负责征收、管理、稽查、行政复议的人员的职责应当明确，并相互分离、相互制约。（7）回避的义务。（8）依法

保

密的义

务。

纳税人的权利：税收征管法具体规定了纳税人享有7项权利,分别为：1.延期纳税权。2.申请减税、免税权。3.多缴税款申请退还权。4.委托税务代理权。5.要求税务机关承担赔偿责任权。6.不服税务机关处理,申请复议或提起诉讼权。7.对违法行为的检举

权。

纳税人的义务：纳税人应尽的义务和应承担的法律责任,主要有7项：①按期办理税务登记的义务。②依法设置帐簿、正确使用凭证的义务。③按期办理纳税申报的义务。④滞纳税款须缴纳滞纳金的义务。⑤接受税务检查的义务。⑥限期缴纳或解缴税款的义务。⑦违反税法规定要承担法律

责

任。

税务登记制度：税务机关对纳税人的开业、变动、歇业以及生产经营范围变化进行登记，并据此对纳税人实施税务管理的一种法

律

制

度。

：在购销商品、提供或者接受服务以及从事其他经营活动中开据的收、付款凭证。纳税申报：规定纳税人在发生法定的纳税义务后，必须依照法律规定在规定的期限按规定的内容，向主管税务机关提交有关纳税的梳棉报告的法律制度。纳税申报方式：是规定纳税主体向税务机关申报纳税所必须采取的具体申报方式的法律制度。

主要由以下三种方式:1.直接申报纳税2.邮局申报纳税3.数据电文或者其他方式申报 应纳税额的核定方式有以下几种：（1）照当地同类行业或者类似行业中经营规模和收入水平相近的纳税人的收入额和利润率核定。（2）按照成本加合理的费用和利润核定。（3）按照耗用的原材料、燃料、动力等核算推定。（4）按照其他合理的方法推定。

税款征收方式：指征税主体在税款征收活动中所采取的具体征收方法和征收形式。1.查账征收。即由税务机关在规定的期限内，依法对纳税主体报送的纳税申报表和有关财务报表、资料等进行审核，填开纳税缴款书，并由纳税人自行缴纳税款的征收方式。2.查定征收。即由税务机关对纳税人的生产经营情况予以查实，并据以核定其应纳税额的一种征收方式。3.查验征收。即由税务机关到纳税人的生产经营场所进行实地查验，以确定其真实的计税依据和应纳税额，并由纳税人据此缴纳税款的方式。4.定期定额征收。即由税务机关根据纳税人生产经营等方面的具体情况，定期对纳税人的应纳税额予以核定，并定期进行相关税种合并征收的一种征收方式。5.代扣代缴、代收代缴。即扣缴义务人在向纳税人支付或收取款项时，对纳税人的应纳税额依法代为扣缴或收缴的征收方式。6.委托代征。即由税务机关委托有关单位代为征收税款的一种征收方式。7.自核自缴。即由纳税人依法自行计算应纳税额，自行审核并填开税款缴款书后，自己直接到指定银行缴款的一种征收方式。

税收保全制度：是指为了维护正常的税收秩序，预防纳税人逃避税款缴纳义务，以使税收收入得以保全而制定的各项制度。税收保全制度具体表现为各类税收保全措施的实行以及征纳双方在税收保全方面所享有的权利和承担的义务。

1、责令限期缴纳税款。即当税务机关有根据认为从事生产经营的纳税人有逃避纳税的义务的行为时，可以在规定的纳税期之前，责令限期缴纳应纳税款。

2、责成提供纳税担保。即在上述限期缴纳的期间内，若发现纳税人有明显的转移、隐匿其应税商品、收入或财产的迹象，则税务机关可以责成纳税人提供纳税担保。

3、通知停付等税存款。即如果纳税人不能提供纳税担保，则经县以上税务局(分局)批准，税务机关可以书面通知纳税人的开户银行或者其他金融机构，要求其暂停支付纳税人的相当于应纳税款金额的存款。

4、扣押查封等税财产。即如果纳税人不能提供纳税担保，则经县以上税务局(分局)批准，税务机关可以扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产。

5、附条件地限制出境。又称“清税离境制度”，即欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保；未结清税款，又不提供担保的，税务机关可以通知出境管理机关阻止其出境。税务机关在检查中的权力①资料检查权 ② 实地检查权 ③资料取得权 ④税情询问权 ⑤单证查核权 ⑥存款查核权 税务机关在检查中义务：①资料退还的义务。税务机关把纳税人、扣缴义务人以前会计的账簿、记账凭证、报表和其他有关资料调回税务机关检查的，税务机关必须向纳税人、扣缴义务人开付清单，并在3个月内完整退还。②保守秘密的义务。税务机关派出的人员在进行税务检查时，有义务为被检查人保守秘密。尤其是在行使存款查核权时，税务机关应当指定专人负责，凭全国统一格式的检查存款账户许可证明进行检查，并应为被检查人保守秘密。③ 持证检查的义务。税务人员进行税务检查时，必须出示税务检查证；无税务检查证的，纳税人、扣缴义务人及其他当事人有权拒绝检查。

税务检查相对人在检查中的权利：（1）监督税务机关依法律规定检查，对超出法定范围或违反法定程序的检查，相对人有权拒绝。（2）有权要求税务机关保守商业秘密。（3）亨有合法权益受到

保

护的权

利。

税务检查相对人负有以下义务：①纳税人、扣缴义务人必须接受税务机关依法进行的检查；有关单位和个人必须配合、支持、协助税务机关实施检查；②向税务机关如实反映情况；③据实提供有关资料和证明资料。流转税：以商品流转额、非商品流转额为征税依据，选择流转过程中的某一环节征收的一类税 我国的流转税制结构：增值税、消费税、营业税和关税，增值税是主体税种。另外还有两种附加性质的税：城市维护建设税、教育

费

附

加。

增值税：以商品生产和流通中各个环节的新增价值额或商品附加值额为征税对象的一种流转税。

增值税征税范围主要有：销售货

物，进口货物，提供加工劳务、修

理

修

配

劳

务。

增值税税率共有三档，即：1.基本税率、基本税率为17％，适用于一般情况下货物的销售、进口和提供应税劳务。2.低税率。税率为13％，适用于人民生活必需品；图书，报纸，杂志等有关文化教育事业；农业生产资料。3.零税率，即税率为零，适用于出口

货

物。

增值税计税方法（1）一般纳税人计税方法：一般纳税人在计算应纳增值税税额的时候，先分别计算其当期销项税额和进项税额，然后以销项税额抵扣进项税额后的余额为实际应纳税额。应纳税额计算公式：应纳税额=当期销项税额－当期进项税额当期销项税额=当期销售额×适用税率（2）小规模纳税人计税方法：小规模纳税人销售货物或者应税劳务取得的销售额，按照规定的适用征收率（商业为4%，其他行业为6%）计算应纳增值税税额。应纳税额计算公式：应纳税额=销售额×适用征收率 消费税是以特定消费品的流转额为征税对象的一种流转税。消费税税率有比例税率和定额税率

两

种

形

式。

我国消费税的征税范围主要是五大类消费品：1.过度消费对人类健康、社会秩序和生态环境等有危害的消费品。2.奢侈品、非生活必需品。3.高能耗及高档消费品。4.不可再生和替代的石油类消费品。5.具有一定财政意义的消

费

品。

消费税的计算：消费税实行从价定率或者从量定额的办法计算应纳税额。应纳税额计算公式：实行从价定率办法计算的应纳

税额=销售额×税率实行从量定额办法计算的应纳税额=销售数量×单位税额 纳税人自产自用的应税消费品，组成计税价格计算公式：组成计税价格=(成本+利润)÷(1-消费税

税

率)

委托加工的应税消费品，组成计税价格计算公式：组成计税价格=(材料成本+加工费)÷(1-消费税

税

率)

进口的应税消费品，实行从价定率办法计算应纳税额的，按照组成计税价格计算纳税。组成计税价格计算公式：组成计税价格=(关税完税价格+关税)÷(1-消

费

税

税

率)

营业税：又称销售税是以应税商品或劳务的销售收入额或营业收入额为征税对象的一种税。税率：营业税按行业设计税率，实行行业差别比例税率。其中交通运输业、建筑业、邮电通信业、文华体育业4个税目适用的税率为3％，服务业、转让无形资产、销售不动产3个税目适用的税率为3％，金融保险业适用的税率由原来的5％调整到8％，娱乐业适用的税率由原来的幅度税率5％－20％调整为统一适用20

％。

营业税的应纳税额按照营业额和规定的适用税率计算。应纳税额计算公式：应纳税额=营业额×

适

用

税

率

关税：是由海关对进出口国境或关境的货物或物品，以其流转额为计税依据征收的一种税。类型：关税依据不同的标准可以划分为不同的关税类别。

1、按进出口货物的流向划分，可以划分为进口关税、出口关税和国境关税。

2、关税按照征税目的的划分，可以划分为财政关税和保

护关税。

3、关税按照适用对象划分，可以划分为优惠关税和差别

关

税。

关税税则：是关税的征税范围和税率的通称。关税税则主要由复式税则和单式税则两种。我国采用的式复式税则，在税则中规定有普通税率和优惠税率。普通税率适用于原产于同中国没有签订关税互惠协议的国家或地区的进口货物。优惠税率适用于原产于与我国订有关税互惠协议的国家和地区的进口货物。单式税则指一个税目只规定一个税率，对来源于一切国家的货物没有差别待遇，都适用同一税率征税。

所得税：指以纳税人在一定期间内的纯所得额或者总所得额为征税对象的一类税的总称。我国的所得税分类：1.企业所得税2.外商投资企业和外国企业所得税3.个人所得税4.农业税 纳税主体：在我国境内的企业，除外商投资企业和外国企业外，应当就其生产、经营所得和其他所得缴纳所得税。税率：企业年应纳税所得额在3万元以下，按照18％的比例税率征税；年应纳税所得额在3万元在3万元至10万元的按照27％的比例税率征收；10万元以上则统一执行33％的比例税率。企业所得税的计税依据是应纳税所得额，即纳税人每一纳税的收入总额减 去准予扣除项目后的余额。其计算公式为：应纳税所得额＝收入总额－准予扣除项目金额可见应纳税所得额的计算和确定，主要取决于两个因素：一是纳税人收入总额的确定；一是准予扣除项目金额的计算和确定。我国个人所得税的纳税人，包括

中国公民、个体工商户，以及在中国有所得的外籍人员（包括无国籍人员）和香港、澳门、台湾同胞。具体分为居民纳税人和非居

民

纳

税

人。

居民纳税人：是指在中国境内有住所，或者无住所而在中国境内居住满一年的个人。非居民纳税人是指不在中国境内无住所又不居住，或无住所且居住不满1年的个人。我国个人所得税法采用分类课税制，应税所得主要包括：工资、薪金所得，个体工商户生产经营所得，企事业单位承包经营、承租经营所得，劳务报酬所得，稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得等。

个人所得税税率，个人所得税采取分别计算征收的方法，税法规定了三种所得税率。

1、对有稳定来源的工资、薪金所得，采用九级超额累进税率，按月计征，最低一级税率为5％，最高一级为45％。

2、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用五级超额累进税率。按年计算，最低税率式5％，最高一级税率是35％。个人独资企业和合伙企业的生产经营所得，也适用此种税率。

3、其他各项所得税率均为20％的比例税率，稿酬的实际税率为14％。

4、对劳务报酬所得一次收入 的，除按照20％的税率征收外，还可以实行加成征收。

应纳税额和应纳税所得额的计算：答：(一)工资、薪金所得，以每月收入额减除费用800元后的余额，为应纳税所得额。在中国境内任职的外籍人员和应聘

在中国境内工作的外籍专家以及在境外任职或受雇的中国公民和华侨及港、澳、台同胞可在扣除800元费用的基础上，再增加费用扣除额3200元。计算应纳税额的公式是：应纳税所得额＝工资、薪金收入-费用扣除额应纳税额＝应纳税所得额×适用税率-速算扣除数(二)个体工商户的生产、经营所得，以每一纳税的收入总额，减除成本、费用以及损失后的余额，为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝生产经营收入总额-(成本＋费用＋损失)应纳税额＝应纳税所得额×适用税率-速算扣除数(三)对企事业单位的承包经营、承租经营所得，以某一纳税的收入总额，减除必要费用后的余额，为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝(全年承包承租经营收入＋全年工资薪金收入)-800元×12 应纳税额＝应纳税所得额×适用税率-速算扣除数(四)劳务报酬所得，以每次收入不超过4000元的，减除费用800元；每次收入超过4000元以上的，减除20%的费用，其余额为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝劳务报酬所得-800元(适用每次收入在4000元以下的)应纳税所得额＝劳务报酬所得×（1-20%）(适用每次收入在4000元以上的)应纳税额＝应纳税所得额×适用税率-速算扣除数(五)稿酬所得，以每次收入不超过4000元的，减除费用800元，每次收入超过4000元以上的，减除20%的费用，其余额为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝稿酬所得

-800元(适用每次收入4000元以下的)应纳税所得额＝稿酬所得×（1-20%）(适用每次收入4000元以上的)应纳税额＝应纳税

所

得

额

×

20%

×

（1-30%）(六)特许权使用费用所得，以每次收入不超过4000元的，减除费用800元；每次收入超过4000元以上的，减除20%的费用，其余额为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝特许权使用费所得-800元(适用每次收入4000元以下的)应纳税所得额＝特许权使用费所得×（1-20%）(适用每次收入4000元以上的)应纳税额＝应纳税所得额×20%(七)利息、股息、红利所得，以每次收入额为应纳税所得额，不减除费用。应纳税额＝利息、股息、红利所得×20%(八)财产租赁所得，以每次收入不超过4000元的，减除费用800元；每次收入超过4000元以上的，减除20%的费用，其余额为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝租赁所得-准予减除的费用和税金应纳税额＝应纳税所得额×20%(九)财产转让所得，以每次转让财产的收入额减除财产原值和合理费用后的余额为应纳税所得额。计算应纳税额的公式是：应纳税所得额＝财产转让所得-(财产原值＋合理费用)应纳税额＝应纳税所得额×20%(十)偶然所得，以每次收入额为应纳税所得额。

计算应纳税额的公式是：应纳税额＝偶然所得×20% 农业税：指的是对从事农牧业生产并有农牧业收入的单位和个人征收的一类税。财产税：以纳税人所拥有或支配的特定财产为计税依据而征收的一

类

税。

财产税分类：1.以课税对象的形态为标准，财产税可以分为静态财产税（如：房产税、地产税、车船使用税等）和动态财产税（如：契税、遗产税、赠与税）。2.以征收范围为标准，财产税可分为一般财产税（对纳税人所拥有的全部财产的价值进行课税的一种财产税）和特种财产税（如：房产税、地产税、车船税）。3.以财产税存续时间为标准，财产税可分为经常财产税（每年都要按期课征具有经常性收入的财产税）和临时财产税（在非常时期政府为筹措财政资金而临时课征的财产税）。4.以计税方法的不同，财产税可分为从量财产税（以纳税人应税财产的数量为计税依据，实行从量定额征

收的财产税）和从价财产税（以纳税人应税财产的价值为计税依据，实行从价定率征收的财产税）。

资源税：纳税人开发和使用社会特定物质资源而必须按照规定的数额缴纳相应税款。资源税的特点：只对特定资源征税；具有收益税和财产税性质；实行从量定额征收。房产税是以房产为征税对象，按房产的计税余值或房产的租金收入为计税依据，向房产的所有人或使用人征收的一种财产税。房产税的特点：1.房产税属于财产税中的特定单项财产税。2.征收范围限于城镇，不涉及一般农村房地产。3.按照房屋的经营使用方式规定征税办法。4.征收对象只是城镇的经营性房屋。契税：是在房屋使用权、土地使用权转移登记时，向不动产取得人征收的一种税。契税的征收范

围是在境内转移土地使用权、房屋

使

用

权。

契税税率：契税采用3%—5%的幅度比例税率。具体执行税率，由省、自治区、直辖市人民政府在税法规定的幅度内根据本地区的实际情况确定。车船使用税，是指国家对行使于我国境内公共道路的车辆和航行于境内河流、湖泊或者领海的船舶，按照其种类、吨位和规定的税额依法征收的一种税。车船使用税的纳税主体是在中华人民共和国境内拥有并且独立使用车船的单位和个人。征税范围为具有使用行为，并在中国境内公共道路上行使的车辆和在中国境内河流、湖泊或领海上航行的船舶两大类。车船使用税实行定额税率，即对应税车船直接规定单位固定税额。行为税：以某些特定行为为征税对

象的一

类

税。

行为税的分类：①行为税按照课税行为的目的可以将其分为调节行为税、监管行为税。②按照课税行为的属性可以将其分为财政行为税和约束行为税③目前，在我国属于行为税的种类主要有：印花税、屠宰税、证券交易

税。

印花税：对经济活动和经济交往中书立、使用、领受具有法律效力的凭证的单位和个人征收的一

种

税。

印花税的税率遵循税负从轻、共同负担的原则，税率比较低；印花税的税率有两种形式，即比率税率和定额税率。纳税主体违法行为的表现：

1、违反税务管理基本规定的行为。

2、纳税人未按规定进行纳税申报的行为。

3、纳税人的偷税行为。

4、纳税人虚假申报或不进

6行申报而不缴或少缴税款的行为。

5、逃避追缴欠税的行为。

6、骗取出口退税。

7、抗税行为。

8、欠缴税款的行为。

9、纳税人不配合税务机关的依法检查行为。

10、纳税人出现税法征收管理法规定的税收违法行为，拒不接受税务机关处理的行为。纳税主体的法律责任，包括财产责任和法律责任。首先，对其一般性违反税收征管的行为，采取行政制裁的手段。其次，对其危害税收征管的违法行为，如偷税、抗税、骗税等行为，视情节及危害程序，分别采取行政制裁和刑事制裁的手段。偷税：纳税人采取在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报等手段，不缴或者少缴应纳税款的行为是偷税行为。抗税：纳税人或扣缴义务人，以暴力、威胁方法拒不缴纳应缴税款的行

为。

税务行政复议制度是一种行政法律制度，具有以下特征：

1、税务行政复议是以税务行政相对人不服税务机关及其工作人员作出的税务具体行政行为为前提。

2、税务行政复议以以税务行政相对人提起复议申请而产生。

3、税务行政复议的主体是税务机关。

4、税务行政复议不适用调解方式。

5、税务行政复议与行政诉讼相衔接。税务行政复议的原则：

1、合法性原则

2、公开公正原则。

3、及时性原则。

4、便民性原则。

5、有错必纠原则。

6、依法审查原则。

7、复议原则