《全国税收征管规范（1.0版）》实现的三个涵盖是什么？
参考答案：涵盖税收征管所有法律法规、涵盖税收征管所有业务事项、涵盖国地税所有各级机关。
The boy is Jack Robert Smith. _____ is his family name. [ ]
A. Jack Robert
B. Smith
C. Jack
D. Robert Smith
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