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下列对税务所行政处罚权限的论述中,正确的是()。

发布日期:2021-03-26

下列对税务所行政处罚权限的论述中,正确的是()。
A

对征管法规定应给予处罚的违法行为,可以处2000元以下罚款

B

只能对未取得营业执照的纳税人处以2000元以下罚款

C

只能对个人及个体工商户处2000元以下罚款

D

对未领取营业执照的单位或个体工商户可以处2000元以下罚款

试题解析

征管法

征管法是为了加强税收征收管理,规范税收征收和缴纳行为,保障国家税收收入,保护纳税人的合法权益,促进经济和社会发展,制定该法。

中文名
征管法
创建时间
2001-4-28

给予

给予,汉语词语,拼音jǐ yǔ。意思是给、赠送、使别人得到、也作给与。

中文名
给予
拼音
jǐ yǔ
反义词
接受、取得、索取
注音
ㄐㄧˇ ㄩˇ
外文名
give
近义词
赐予、予以
出自
《史记·高祖本纪》

处罚

处罚,指依据法令规章,加以惩罚,即使犯错误或犯罪的人受到政治或经济上的损失而有所警戒。

中文名
处罚
注音
ㄔㄨˇ ㄈㄚˊ
拼音
chǔ fá
注释
给予违纪

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此试题出现在

税收管理员考试

税收征管法与税收征管规程

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