1. (multiple choice questions) According to the provisions of the administrative compulsory legal system, the following statement about administrative compulsory means is incorrect ().

A. The compulsory means chosen by the administrative organ according to law should be appropriate.

B. Administrative organs should give priority to indirect coercion, and direct coercion can only be applied if administrative purposes cannot be achieved.

C. indirect coercive means include substitute performance and execution of fines.

D if all kinds of compulsory measures can achieve administrative purposes, the method with moderate damage should be chosen.

2. (multiple choice questions) According to the provisions of the Administrative Enforcement Law, the following statement about the implementation of administrative enforcement measures is wrong ().

(1) The freezing of deposits and remittances shall be implemented by administrative organs as prescribed by law, and no other administrative organs or organizations may implement it.

B. administrative coercive measures shall not be entrusted.

C organizations authorized by laws and administrative regulations to manage public affairs may not implement administrative compulsory measures in their own names.

D. Seizure and seizure shall be implemented by administrative organs as stipulated by laws and regulations, and other administrative organs and organizations shall not implement them.

3. (multiple choice questions) According to the provisions of the administrative compulsory legal system, the following expenses can be borne by the parties ().

A. storage costs incurred due to seizure and detention

B. If the sealed or detained articles need to be tested, the testing expenses shall be borne by themselves.

C. Performance expenses

D. Where the sealed-up or detained articles need technical appraisal, the technical appraisal fee.

4. (multiple choice questions) 20 19 10, 19 A municipal tax bureau seized the production equipment of a company according to law, and entrusted the equipment to company C for safekeeping because of its serious tax evasion. On April 4, 20 19, 10 equipment was damaged due to the failure of the management of company c to properly keep it. According to the provisions of China's administrative compulsory legal system, the following option is correct ().

A.a municipal tax bureau has no right to entrust C company to keep it.

B. The storage expenses arising from the seizure shall be borne by the Municipal Taxation Bureau.

C. The loss of equipment shall be jointly and severally liable by A Municipal Taxation Bureau and C Company.

D because enterprise a violated the law first, it has no right to ask others to bear damages.

5. (Multiple-choice question) According to the provisions of the administrative compulsory legal system, the following statement about the legal consequences after lifting the seizure and detention is ().

A property should be returned immediately after release and seizure.

B. If the fresh goods have been auctioned, the auction proceeds shall be returned.

C. if the property that is difficult to keep has been sold, the proceeds from the sale shall be returned.

D. If the property that is difficult to keep is sold at a price significantly lower than the market price, thus causing losses to the parties, the parties shall bear the losses themselves.

Reference answer and analysis

1.D

Option D: If all kinds of compulsory measures can achieve administrative purposes, which one should be chosen? Minimal damage to customers? The way, that is, in line with the requirements of the principle of proportionality.

2.C

An organization authorized by laws and administrative regulations to manage public affairs can implement administrative compulsory measures in its own name within the scope of legal authorization.

3.C

Answer analysis: (1) Option ABD: The expenses shall be borne by the administrative organ; (2) Option C: The performance fee is reasonably determined according to the cost and shall be borne by the parties, unless otherwise provided by law.

4.B

Answer analysis: (1) When an administrative organ seals up or distracts, it shall properly keep the sealed-up or distrained place, facility or property, and shall not use or damage it; If losses are caused by failure to fulfill obligations, it shall be liable for compensation. (2) The administrative organ may entrust a third party to keep the sealed-up place, facility or property, and the third party may not damage it or transfer or dispose of it without authorization. If losses are caused by a third party, the administrative organ shall have the right to recover from the third party after paying in advance. (3) It should be noted that the storage expenses arising from seizure and detention are caused by? Administrative organs? Bear. The tax authorities should also abide by this provision when sealing up or detaining.

5.D

Answer analysis: Option D: If the sales price is obviously lower than the market price, causing losses to the parties, the administrative organ shall compensate them.