问题 多项选择题

税务行政复议的受案范围包括( )。

A.税务机关作出的征税行为

B.税务机关作出的税务行政处罚行为

C.税务机关不予依法办理或答复的行为

D.税务机关作出的取消一般纳税人资格的行为

答案

参考答案:A,B,C,D

解析: 本题考核行政复议的受案范围。根据《税务行政复议规则》第14条的规定,行政复议机关受理申请人对税务机关下列具体行政行为不服提出的行政复议申请:
(1)征税行为,包括确认纳税主体、征税对象、征税范围、减税、免税、退税、抵扣税款、适用税率、计税依据、纳税环节、纳税期限、纳税地点和税款征收方式等具体行政行为,征收税款、加收滞纳金,扣缴义务人、受税务机关委托的单位和个人作出的代扣代缴、代收代缴、代征行为等。
(2)行政许可、行政审批行为。
(3)发票管理行为,包括发售、收缴、代开发票等。
(4)税收保全措施、强制执行措施。
(5)行政处罚行为:①罚款;②没收财物和违法所得;③停止出口退税权。
(6)不依法履行下列职责的行为:①颁发税务登记;②开具、出具完税凭证、外出经营活动税收管理证明;③行政赔偿;④行政奖励;⑤其他不依法履行职责的行为。
(7)资格认定行为。
(8)不依法确认纳税担保行为。
(9)政府信息公开工作中的具体行政行为。
(10)纳税信用等级评定行为。
(11)通知出入境管理机关阻止出境行为。
(12)其他具体行政行为。

阅读理解

根据短文内容回答问题。

       Think of life as a game in which you are playing with five balls in the air.  You name them work,

family, health, friends and spirit(精神)and you keep all of them in the air.  You will soon understand

that work is a rubber ball.  If you drop it, it will bounce(弹跳)back.

       But the other four balls, family, health, friends and spirit, are made of glasses.  If you drop one of

these,  they will be broken.  They will never be the same.You must understand that and try to have

balance in your life.  How?    

       Don't look down on your worth by comparing yourself with others.  It is because we are different

and each of us is special.    

       Don't let other people set goals for you.  Only you know what is the best for yourself.    

       Don't give up when you still have something to give.  

       Nothing is really over until the moment you stop trying.    

       Don't be afraid to fight difficulties.  It is by taking chances that we learn how to be brave.    

       Don't shut love out of your life by saying it's impossible.  The quickest way to receive love is to give

it; the fastest way to lose love is to hold it too tightly; the best way to keep love is to give it wings.    

       Don't run through life so fast that you- forget not only where you've been,  but also where you are

going.    

       Don't be afraid to learn.  Knowledge is weightless.  It's a treasure (珍宝) you can always carry

easily.    

       Don't use time or words carelessly. You can't get them back.    Life is not a competition, but a trip,

step by step.    

       Yesterday is history,  tomorrow is a mystery (秘密), and today is a gift: that's why wc call it "the

present".

1. What are the five balls of life?    

_________________________________________________________________________

2. What's the best way to give love?    

_________________________________________________________________________

3. What's the meaning of the underlined sentence in English?    

_________________________________________________________________________

4. What's the best title of the passage?   

_________________________________________________________________________

单项选择题