在税务行政复议范围中，下列行为属于税务机关做出的征税行为的是（）。

A.税务机关拒绝颁发税务登记证、发售发票

B.税务机关委托扣缴义务人作出的代扣、代收税款行为

C.税务机关对纳税人少缴税款的行为作出罚款的处罚决定

D.税务机关对纳税人的资格认定行为

书面表达。

      阅读下面这封中学生来信：

Dear Editor,

      I' m a senior 3 student. I am now in need of your help because I am living under so much pressure. I have

too many examinations, too much "homework and the high expectations from my parents. I hardly have any

spare time to do what I want to. Besides, I even don' t have enough sleep. The pressure often makes me awake

at night.

     I' m looking forward to getting your. advice.

                                                                                                                                          Yours

                                                                                                                                           Amy

     假如你是你校英文网站“Heart to Heart”栏目的编辑李华，请根据以上内容，给Amy写一封回信。

回信应包括以下要点： 1.不要太在意考试结果；

                                     2.适量的作业帮助巩固课堂知识； 

                                     3. 要理解父母的期望； 

                                     4. 给Amy提两条改善她目前状况的建议。

      注意：词数100～120

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