下列关于税务行政处罚权的表述中，正确的是()
A.省地方税务局可以通过规范性文件的形式设定警告
B.国家税务总局可以通过规章的形式设定一定限额的罚款
C.省以下国家税务局的稽查局不具有税务行政处罚主体资格
D.作为税务机关派出机构的税务所不具有税务行政处罚主体资格
参考答案：B
解析：
本题考核税务行政处罚的相关规定。国家税务总局可以通过规章的形式设定警告和罚款，因此A不正确;
省以下国家税务局的稽查局具有税务行政处罚主体资格，因此C不正确;
税务所可以在特别授权的情况下实施罚款2000元以下的税务机关处罚;
因此，只有B选项是最佳选项。
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| A traveler came out of the airport. There were a lot of 1 . He asked every taxi-driver's name. Then he took the third one. It 2 5 dollars to go from the airport to the hotel. " 3 does it take to hire (雇请) you for the whole day?" The man asked. "100 dollars," said the taxi driver. This was very 4 , but the man agreed. Then the taxi-driver showed him all the parks and museums in the city. In the evening they went 5 to the hotel. The traveler gave the taxi-driver 100 dollars and said, "What about tomorrow?" The taxi-driver 6 the man and said, "Tomorrow? That will be 7 100 dollars." But the man said it was OK. The taxi-driver was very 8 to be getting more money. The next evening, after taking the traveler to visit the same parks and museums, the taxi-driver 9 another 100 dollars, he felt guilty (有罪的) because 100 dollars a day was a lot of money. "So you're from New York." said the taxi-driver. "I have a 10 in New York. Her name is Susan. Do you know her?" "Sure. She gave me 200 dollars to give you!". | |||
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