问题 单项选择题

下列各项行政行为的争议中,税务行政复议是税务行政诉讼必经前置程序的是( )。

A.不依法确认纳税担保的行为
B.加收滞纳金
C.税收保全行为
D.纳税信用等级评定行为

答案

参考答案:B

解析: 加收滞纳金属于征税行为,申请人对“征税行为”的行为不服的,应当先向行政复议机关申请行政复议;对行政复议决定不服的,可以向人民法院提起行政诉讼。

单项选择题

Many animals recognize their food because they see it. So do humans. When you see an apple or a piece of chocolate you know that these are things you can eat. You can also use other senses when you choose your food. You may like it because it smells good or because it tastes good. You may dislike some types of food because they do not look, smell or taste very nice. Different animals use different senses to find and choose their food. A few animals depend on only one of their senses, while most animals use more than one sense.

Although there are many different types of food, some animals spend their lives eating only one type. The giant panda(大熊猫) eats only one particular type of bamboo(竹子). Other animals eat only one type of food even when given the choice. A kind of white butterfly(蝴蝶)will stay on the leaves of a cabbage, even though there are plenty of other vegetables in the garden. However, most animals have a more varied diet(多样化饮食). The bear eats fruits and fish. The fox eats small animals, birds and fruits. The diet of these animals will be different depending on the season.

Humans have a very varied diet. We often eat food because we like it and not because it is good for us. In countries such as France and Britain, people eat food with too much sugar. This makes them overweight, which is bad for their health. Eating too much red meat and animal products, such as butter, can also be bad for the health. Choosing the right food, therefore, has become an area of study in modern life.

We can learn from the last paragraph that ().

A.food is chosen for a good reason

B.French and British food is good

C.some people have few choices of food

D.some people care little about healthy diet

单项选择题