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案情：某县税务机关到某公司查账，发现其逃税达3000元，因为会计师刘某外聘临时每个月末帮忙做账，税务机关以刘某私自作假账逃税为由，遂要求刘某对逃税行为负责，并要求其补缴税款。刘某不服，认为自己是接受某公司的指派，并且是该工资老总要求其做假账，其与该公司是委托关系，其税款应当由该公司缴纳，做假账的责任也不应该由自己承担，自己只是违反了会计师的有关规定，应该由会计师事务所及上级管理机关对自己进行一定处罚，税务局无权对其处罚。县税务局未采纳刘某的意见，坚持要求刘某缴纳税款，并对作假账承担罚款2000元。 问题：1.在此情况下，刘某可以寻求哪种救济途径
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No one knows ______ (是什么导致了他态度的变化).
Air Travel in the USA Air services in the USA are generally excellent and relatively inexpensive, and travel by air is a very convenient way of getting around such a large country. There are often cut-price arrangements that foreign visitors are able to get, especially if you book before you leave home, but these change from year to year, so you should check with a travel agent. There are also, from time to time, price-cutting wars and other competitive struggles between the different internal airlines, so it is sensible to make inquiries about what the best deals are at any given time. (American travel agents will know better about these. ) It may well be that some airlines are offering better prices or better arrangements than others for the particular journey you want to make. Note that in America a return ticket is called a "round-trip" ticket, and a single ticket is called "one-way" ticket. Major Internal Airlines The major airlines for internal flights include American Airlines, Continental, Delta, Eastern, Northwest Orient, Unite and Western. Airlines covering smaller areas of the country include Frontier (the West), Ozark (Midwest), Pacific (West Coast), Republic (the South and Midwest), Texas, and US Air (the Northeast). American Airports American airports are organized on a rather different basis from those in China. For obvious reasons the international sections are very small, and the domestic sections, which normally include flights to Canada and Mexico, are very large by comparison. The airports are organized by different airlines; each has not only separate check-in desks but also separate gates, lounges or even terminals. It is especially important, therefore, to know which airline you are flying with. At American airports it is very often possible for people who are not traveling themselves to accompany passengers on domestic flights right to the departure gate, provided that they also pass through the security check. Similarly, arriving flights can be met right at the gate. Baggage Allowance Baggage regulations are the same as for international flights, and passengers are allowed to take free of charge two pieces of luggage, (each weighing no more than 70 pounds or 32 kilos) if the length + height + width of one does not exceed 65 inches (1.65 meters). Check-In When you check in at an airport you can request a smoking or a nonsmoking seat. However, current American law requires that everybody who wants a nonsmoking seat must be given one. In other words, the nonsmoking sections on planes must be made larger enough in order to meet the needs of everyone who wants this type of seating. And even in smoking sections it is not permitted to smoke cigars or pipes. It is very possible to check in for a flight at the departure gate if you are taking only hand baggage. Service on Board Some internal flights are long -- it takes seven or eight hours to fly from Seattle to Miami, for example, and five and a half hours to fly from Los Angeles to Boston. Service on longer flights is very much like that on international flights. Passengers are provided with meals, drinks and films. The longer flights usually offer first class and tourist rates while short flights often make no difference in fares. If a passenger has hand luggage only, he can either check in at the check-in desk or ______.
Passage Three Questions 32 to 35 are based on the passage you have just heard.
2004年1月，甲、乙、丙、丁、戊共同投资设立了胜利普通合伙企业。合伙协议约定：甲以货币出资10万元，乙以劳务出资作价5万元，丙以其自主知识产权作价出资6万元，丁以其厂房设备作价出资4万元，戊以其经营管理经验出资作价2万元；合伙企业的日常经营管理由戊全权负责，各合伙人按出资比例分配盈利、分担亏损。合伙企业成立后， 2004年8月，甲由于个人所负债务3万元无力清偿，受到法院的强制执行。2004年12月，为发展业务，合伙事务执行人戊个人决定以其房屋作担保，向银行贷款1万元。 2007年6月，合伙企业中的甲、乙、丙三人决定将该企业转变为有限合伙企业，其中甲、乙、戊转变为有限合伙人，丙、丁系普通合伙人。后经修正，该有限合伙企业正常运行，不久，作为有限合伙人的甲由于车祸成为无民事行为能力人，这时其他合伙人一致同意将甲作当然退伙处理。 要求：根据以上事实，回答下列问题： (1)人民法院强制执行甲在合伙企业中的财产时，应采取哪些措施 (2)题中戊向银行贷款的做法是否合法 (3)题中该普通合伙企业转变为有限合伙企业的做法有哪些不合法之处 (4)题中做当然退伙的处理是否正确 (5)假设甲退伙后，该合伙企业发生债务，甲是否仍应对此承担责任
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