王某作为纳税人，对于涉税事务不服的，可以作为申请人提出税务行政复议申请。下述陈述正确的是（）。
A．对扣缴义务人作出的扣缴税款行为不服的，王某向主管该扣缴义务人的税务机关的上一级税务机关申请复议
B．对受税务机关委托的单位作出的代征税款行为不服的，王某向委托税务机关的上一级税务机关申请复议
C．对国家税务局和地方税务局共同作出的具体行政行为不服的，王某向国家税务总局申请复议
D．对税务机关与其他机关共同作出的具体行政行为不服的，向其共同上一级税务机关申请复议。
参考答案：A, B, C
解析：
对税务机关与其他机关共同作出的具体行政行为不服的，向其共同上一级行政机关而非税务机关申请复议。
用方框中所给单词的适当形式填空，使短文通顺、正确、连贯（每个单词限用一次）。
Although texting(发短信) is a 小题3: way of staying in touch with your friends, it can also bring problems. In 2005, a British teenager became the 小题4: person in the world to receive treatment for an addiction(沉溺) to text messaging. In one year, the nineteen-year-old spent about ￡4,500 小题5: texts. For some people, text messaging has 小题6: their lives. For example, James Trusler from Sussex in England travels around the world taking part in texting competitions and TV shows. He’s the world’s 小题7: texter and recently set a new world record 小题8: he was appearing on Australian TV. He texted:“The razor-toothed piranhas of the genera Serraslmus and Pygocentrus are the most ferocious freshwater fish in the world. In reality they seldom attack a human.” 小题9: took him 67 seconds. James sends a lot of text messages—about 2,500 a month. But he doesn’t get big bills 小题10: he works for a large mobile phone company! |