（），税务机关有权核定纳税人的应纳税额。
A.依照法律、行政法规的规定可以不设账簿的
B.依照法律、行政法规的规定应当设置账簿的，但未设置的
C.虽设置账簿，但账目混乱，难以查账的
D.纳税人未按照规定办理税务登记而从事生产、经营的
参考答案：A, B, C, D
解析：根据《税收征管法》的规定，有下列情形的纳税人，税务机关有权核定应纳税额：①依照法律、行政法规的规定可以不设账簿的；②依照法律、行政法规的规定应当设置账簿，但未设置的；③擅自销毁账簿或者拒不提供纳税资料的；④虽设置账簿，但账目混乱，难以查账的；⑤纳税人申报的计税依据明显偏低，又无正当理由的；⑥纳税人未按照规定办理税务登记而从事生产、经营的。
选词，并用所选词的适当形式填空
The next morning she went to a park and then did some 3 . At noon she felt 4 .She went to the 5 restaurant and sat down at a table. A waiter came 6 and asked her 7 she wanted. My mother said in English that she would like some noodles with chicken and some vegetables. But the waiter didn’t know English. My mother looked around. No one was eating noodles. When she saw a piece of paper on her table, she had 8 idea. She took out a pen and wrote the 9 words for the food on the paper. She 10 the paper to the waiter. The waiter said “OK” and soon he brought her noodles. |