税务行政复议基础练习题库含单选题及.pdfVIP

Chapter12TaxAdministrative

Review

1.Singlechoice

question

1.Whichofthefollowingdoesnotmeettherequirementsfortax

administrativereconsiderationandmediation().

A.Respectthewishesoftheapplicantandthe

respondentB.Proceedonthebasisofascertaining

thefactsofthecaseC.Followtheprincipof

objectivity,fairnessandreasonablenessD.

Sacrificethelegitimaterightsandinterestsof

otherswhennecessary

2.Whenapplyingforadministrativereconsideration,iftheapplicantalsosubmitsanapplicationforreviewofrelevantprovisionsin

accordancewiththeregulations,andtheadministrativereviewagencyhasthepowertohandletheprovisions,itshallhandlethemin

accordancewiththelawwithin().

A.10th

dayB.

20thday

C.30th

dayD.

60thday

3.Accordingtorelevantregulations,Mr.Li,aself-employedindividual,isdissatisfiedwiththetaxcollectionbehaviorofthecountytax

bureau.Whenapplyingforadministrativereconsideration,theadministrativereconsiderationagencywithjurisdictionis().

A.State

Administrationof

TaxationB.

CountyTaxation

BureauC.

Provincial

TaxationBureau

D.Municipal

TaxationBureau

4.Whichofthefollowingstatementsaboutadministrative

reviewiscorrect().

A.Duringtheadministrativereviewprocess,therespondentmaycollectevidenceonhisownfromthe

applicantandotherrelevantorganizationsorindividuals.B.Theadministrativereviewagencymayi

nvestieandcollectevidencewhenitdeemsitnecessary.C.Wheninvestiingandcollectingevidence,

therecanonlybeoneadministrativereviewstaffmember.D.Theapplicantandthirdpartiesmaynotreview

thewrittenreplysubmittedbytherespondent.

5.Whentheadministrativereconsiderationagencyhearsadministrativere