问题 问答题 简答题

李某的个体餐馆2014年2月开业,因一直未申报纳税,县地税局几次通知其申报,其拒不申报。2014年10月14日县地税局稽查核定该餐馆欠缴税款5万元,于2014年10月17日作出补缴税款和加收滞纳金,并处以罚款10万元的决定,并下达了《税务处理决定书》、《税务行政处罚告知书》通知该企业,企业未提出听证要求,税务机关3日后下达了《税务行政处罚决定书》。李某认为罚款过重,于2014年10月27日仅向税务机关缴纳了税款和滞纳金,并于同年11月14日以自己的名义,邮寄了行政复议申请书。行政复议机关以李某未缴纳罚款为由作出了不予受理决定,并书面通知了李某。

问题:

(1)县地税局的处理是否正确?说明理由。

(2)李某能否作为申请人申请行政复议?李某申请行政复议,行政复议被申请人、行政复议机关分别是谁?(3)李某应于多长时间内提出行政复议申请。

(4)行政复议机关不予受理决定是否符合规定?并说明理由。

答案

参考答案:

(1)县地税局作出补缴税款和加收滞纳金,并处罚款的处理是正确的。因为纳税人未申报纳税,经税务机关通知后仍拒不申报,税务机关有权核定其应纳税款,并加收滞纳金。罚款金额是其欠缴税款的2倍,是符合规定的。

(2)李某可以作为申请人申请行政复议,行政复议的被申请人为县地税局,行政复议机关可以是市地税局,也可以是县人民政府。

(3)李某应于知道税务机关作出具体行政行为之日起60日内提出行政复议申请。

(4)行政复议机关不予受理决定不符合规定。罚款不是申请行政复议的前提,纳税人对税务机关的处罚决定不服的,可依法申请行政复议。市地税局以“未缴纳罚款”作为不予受理复议申请的理由属于适用法律错误。

单项选择题
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When it comes to eating out, we can't help thinking of big meals in the restaurants, which usually contain much more fat and less fibers. Whether it is a business meeting over lunch or a fast food meal with the kids, eating out is a part of our lives. We eat out to save a lot of time, like grabbing a bite at fast food restaurants, or we take dining out as a favorite way to relax and socialize with friends.

Eating out can be fun but many people still like eating at home more because it is healthier. When my dear wife does not prepare foods for me, I would rather cook some instant noodles and eat at home! However, we go out to eat once in a while for holidays or on special occasions.

More and more people want to make healthy food choices nowadays. Some are watching calories, while others want to keep their cholesterol(胆固醇)under control or eat less fat. Plan ahead and choose wisely, you will find foods that fit into your meal plan and make eating out both healthy and enjoyable.

Here are some pointers to remember that can help you make wise choices when eating out: go for balance, watch portion sizes and drink water or low-fat milk. Keep the ground rules of good nutrition in mind. Eat a variety of foods in moderate(适中的)amounts, limit the amount of fat you eat, and watch the amount of salt in food. If you develop the skills to make healthy choices now, your body will thank you later.

Eating out can be one of life's great pleasures. Make the right choices, ask for what you need, and balance your meals out with healthy meals at home. You can enjoy yourself and take good care of yourself at the same time.

小题1: From the passage, we can infer that often eating out______________ .

A.contributes to healthy bodies

B.maintains good relations with friends

C.is of disadvantage to health

D.saves time from cooking小题2: On the author's wedding anniversary, _______________________.

A.he prefers to cook some instant noodles for his wife

B.he would like to have a party at home

C.he must make an important choice

D.he is likely to take his wife to eat out小题3: The third paragraph doesn't say but implies that________________.

A.people's awareness of health has improved

B.most people are worried about their cholesterol

C.calories have caused people's attention

D.it is important to choose your food every day小题4:If you had been watching for your diet, _____________________ .

A.you wouldn't have suffered any disease

B.you would be in good health now

C.you might have had much experience in life

D.you could have cured your illnesses