根据我国《税收征管法》的规定，税务机关有权对纳税人采取税收保_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

根据我国《税收征管法》的规定，税务机关有权对纳税人采取税收保全措施的情形是 ( )。

A．纳税人账目混乱难以查账的

B．纳税人未按规定期限办理纳税申报，经税务机关限期申报，逾期仍不申报的

C．纳税人有明显转移、隐匿其应纳税收入迹象的

D．纳税人有明显转移、隐匿其应纳税收入迹象且不能提供纳税担保的

答案

参考答案：D

解析： (1)税务机关有根据认为纳税人有逃避纳税义务的行为时，可以在规定的纳税期限之前，责令纳税人限期缴纳税款。(2)在限期内如发现纳税人有明显的转移、隐匿收入、财产或者应纳税的商品、货物的，税务机关可以责成纳税人提供纳税担保。(3)如果纳税人不能提供纳税担保，经县以上税务局长批准，税务机关可以对纳税人采取税收保全措施。对于选项AB的情形，税务机关有权核定其应纳税额。

单项选择题

一般而言，服务蓝图主要是由四个过程构成，下列不属于服务蓝图的四大过程的是()

A、顾客活动

B、前台活动

C、管理活动

D、支持过程

完形填空

A young man rushes about a small room, hiding himself behind a chair, jumping on the desk, jabbing (刺) the air with his pencil. To an outsider there appears to be no __1__ for these strange acts. However, he is the __2__ of an experiment in hypnosis (催眠). Being hypnotized, the young man has __3__ the suggestion that there is a fierce dog in the room. So he acts as though there were.
According to the popular conception of hypnosis, a hypnotized person is in a __4__ like sleepwalking－seemingly awake yet out of touch with his or her normal __5__ awareness and self-control. There are, however, enormous __6__ between the sleepwalker and the hypnotized person. First, the sleepwalker, __7__ the hypnotized person, pays no attention to other people and doesn’t take instructions. Second, the sleepwalker doesn’t remember sleepwalking, while the hypnotized person __8__ everything that went on under hypnosis.
Obviously, sleep and hypnosis are different. But what exactly is hypnosis? Psychologists still don’t have a firm answer to this question. Although hypnosis has been already successfully __9__ to a large range of medical uses, there is little clear agreement as to how hypnosis works. Only when scientists can understand this, can the full potential (潜能) of hypnosis in medical treatment be __10__.

C．development

C．similarities

D．differences