1. Among the following civil rights, the obligee may not transfer or inherit (the right to health).
[Analysis] This question examines the classification of civil rights. Exclusive right refers to the right that only the right subject can enjoy or exercise. Exclusive rights such as personality right, identity right and residence right cannot be transferred or inherited.
2. According to the criminal law, parole is not allowed for the following crimes (b, sentenced to fixed-term imprisonment for intentional homicide 15 years, a, recidivism).
[Analysis] This question examines the conditions for parole. Recidivists and criminals sentenced to fixed-term imprisonment 10 years or life imprisonment for intentional homicide, robbery, kidnapping, arson, explosion, throwing dangerous substances or organized violent crimes shall not be released on parole.
3. In the following statements about evidence in administrative litigation, witnesses who testify in court shall not participate in the trial of the case. The WeChat chat in the mobile phone belongs to the on-site record of electronic data, and there is no signature of the parties. The facts confirmed by the effective award of the arbitration institution can be used as the basis for identification.
[Analysis] This topic is an overview of evidence in administrative litigation. Witnesses who testify in court shall not sit in on the trial of the case. So the choice is correct. Electronic data usually refers to evidence in the form of e-mail, electronic data exchange, online chat records, online blogs, mobile phone short messages, electronic signatures and domain names.
So the choice is correct. Under normal circumstances, if the on-site transcript does not have the signature of the parties, it cannot be simply determined that the transcript has no legal effect. So the option is wrong. The facts confirmed in the effective judgment document of the people's court or the ruling document of the arbitration institution can be used as the basis for finalizing the case.
So the choice is correct. The judgment, speculation or comment made by the witness based on experience cannot be used as the basis for finalizing the case. So the option is wrong.
Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities. On July 20 14, the State Council cancelled the professional qualification license of certified tax agent, and the registered tax agent was renamed as tax agent. After the name change, the tax accountant still belongs to the national professional qualification.
The qualification of tax accountant is obtained through examination and identification system. The registration service system shall be implemented for the professional qualification certificate of tax agents, and the specific work of the registration service for the professional qualification certificate of tax agents shall be the responsibility of the national tax agent industry association.
The 2023 tax agent qualification examination was held in June 165438+ 10/8-19.
2021-65438+February According to the Notice of the General Office of Ministry of Human Resources and Social Security on Promoting Electronic Certificates for Professional and Technical Personnel, tax agents promoted electronic certificates for professional and technical personnel.