（1）660；（2）632；（3）306299；（4）474105
_______in the ocean, it becomes powerless once it is on the beach.
A．However a whale is powerful
B．However powerful a whale is
C．Whatever a powerful whale is
D．Whatever powerful a whale is
对税务机关的征税行为提起诉讼，必须先经过复议；对复议决定不服的，可以在接到复议决定书之日起15日内向人民法院起诉。对其他具体行政行为不服的，当事人可以在接到通知或者知道之日起15日内直接向人民法院起诉。( )
