下列各项中，符合税务行政一级复议具体规定的有( )。

A．对国家税务总局作出的具体行政行为不服的，应向国家税务总局申请复议

B．对省级地方税务局作出的具体行政行为不服的，可以向省级人民政府申请复议

C．对受税务机关委托的单位作出的代征税款行为不服的，向委托代征的税务机关申请复议

D．对国家税务局和地方税务局共同作出的具体行政行为不服的，可以向当地县级以上人民政府申请复议

At a recent staff meeting of Economic Advisers Inc. , a think-tank located in Washington, DC, Mitchell Jung made the following statements regarding the main economic functions of depository institutions. Statement 1: One of the main economic functions of depository institutions is to act as financial intermediaries. By doing so, they lower the borrowers’ cost of funds from what it would otherwise be if borrowers had to seek out individuals willing to lend. Statement 2: Depository institutions create liquidity by using loans they take in to have funds available to pay interest on short-term deposits. Are Statement 1 and Statement 2 as made by Jung correctStatement 1 Statement 2（）①A. Incorrect Incorrect ②B. CorrectIncorrect ③C. Incorrect Correct

A. ①

B. ②

C. ③