问题 问答题

某电器有限公司2009年3月10日,在省外某市设立销售分公司并领取营业执照。分公司由电器公司在当地与相关单位签订了2年的房屋租赁合同,并由电器公司预付了1年的租金。2009年6月15日,电器公司收到分公司所在地国税局的责令限期改正通知书,要求电器公州在6月底前到分公司所在地国税局办理税务登记,并支付罚款1000元。电器公司认为分公司尚术开展业务,电未取得收入,而不需要办理税务登记手续,更不能接受处罚。2009年7月30日,电器公司又接到分公司所在地国税局处罚决定书,要求电器公司办理其分公司的税务登记并支付罚款5000元,电器公司于是向当地A税务师事务所进行咨询,询问该事项为何需要办理税务登记、税务行政处罚依据是什么、该处罚是否可以免除、是否可以对税务机关的处罚行为提起税务行政复议、税务师事务所是否可以接受税务行政复议的委托。
[要求] 请就上述问题做出回答。

答案

参考答案:(1)根据《税收征管法》有关规定:“纳税人应自领取营业执照之日起30日内向生、经营地或者纳税义务发生地的主管税务机关申报办理税务登记”。根据《税收征管法实施细则》第二十一条第二款的规定:“从事生产经营的纳税人外出经营,在同一地累计超过180天的,应当在营业地办理税务登记手续。某电器有限公司已具备上述条件,故应在分公司所在地办理税务登记”。
(2)税务行政处罚的依据是《税收征管法》第六十条。按《税收征管法》规定:“企业在外地设立的分支机构和从事生产经营业务的场所需要办理税务登记,并在领取营业执照之日起30日内向所在地税务机关办理注册税务登记。纳税人未按规定期限向主管税务机关办理税务登记手续,由税务机关责令限期改正,可以处2000元以下的罚款,情节严重的处2000元以上1万元以下的罚款”。分公司所在地的国税局行政处罚行为是正确的。
(3)不应免除。
(4)该事项属于税务行政复议的受案范围,因为税务行政复议的受案范围中包括税务机关做出的税务行政处罚行为。
(5)税务师事务所可以接受该事项的委托,《注册税务师资格制度暂行规定》明确税务行政复议是税务代理范围之一,鉴于税务机关的处罚并无差错,应建议委托人接受处罚而不是接受委托去进行税务行政复议。

单项选择题
阅读理解

     "In only six days I lost seven pounds of weight."

     "Two full inches in the first three days!"

     These are the kinds of statements used in magazine, newspaper, radio and television ads, promising

new shapes and new looks to those who buy the medicine or the device. The promoters of products say

they can shape the legs, slim the face, smooth wrinkles, or in some other way to add to beauty or

desirability.

     Often such products are nothing more than moneymaking things for their promoters. The results they

produce are questionable, and some are dangerous to health.

     To understand how these products can be legally promoted to the public, it is necessary to

understand something of the laws covering their regulation. If the product is a drug, FDA(Food and

Drug Administration)can require proof under the Food, Drug, and Cosmetic Act that is safe and

effective before it is put on the market. But if the product is a device, FDA has no authority to require

premarketing proof of safety or effectiveness. If a product already on the market is a danger to health, 

FDA can request the producer or distributor to remove it from the market voluntarily, or it can take legal

action,  including seizure(查封)of the product.

     One notable case a few years ago involved an electrical device called the Relaxacisor, which had

been sold for reducing the waistline. The Relaxacisor produced electrical shocks to the body through

contact pads. FDA took legal action against the distributor to stop the sale of the device on the grounds

that it was dangerous to health and life.

     Obviously,  most of the devices on the market have never been the subject of court proceedings

(法律诉讼),  and new devices appear continually. Before buying,  it is up to the consumer to judge the

safety or effectiveness of such items.

1. It can be inferred that the ads mentioned in the text are________.

A. objective  

B. costly

C. unreliable  

D. illegal

2. Which of the following is TRUE according to the text?

A. The court is in charge of removing dangerous products.

B. New products are more likely to be questionable.

C. The production of a device must be approved by FDA.

D. The promoters usually just care about profits.

3. FDA can ask for the proof of safety and effectiveness of a product________.

A. if it is a drug

B. if it is a device

C. if its consumers make complaints

D. if its distributors challenge FDA's authority

4. The Relaxacisor is mentioned as________.

A. a product which was designed to produce electricity

B. a product whose distributor was involved in a legal case

C. a successful advertisement of a beauty product

D. an example of a quality beauty product

5. The author intends to________.

A. make consumers aware of the promoters' false promises

B. show the weakness of the law on product safety

C. give advice on how to keep young and beautiful

D. introduce the organization of FDA