判断题
纳税人对税务检查人员未出示税务检查证和税务检查通知书的，有权拒绝检查。
发布日期：2021-03-17
对
错
试题解析
税务检查
税务检查是税务机关对内和对外检查监督的统称。对内检查是指各级税务机关根据国家的税收政策法规、税收管理体制和税务人员管理制度，对下级税务机关及税务人员贯彻执行税收政策、法规、体制情况进行检查监督的一种方式。其中各级税务机关对税务人员的检查，通常称为 “税务监察” 。对外检查是指税务机关根据国家税收政策、法规及财务会计制度，对纳税人履行纳税义务情 况进行检查监督的一种方式，一般称“纳税检查”或“税收检查” 。税务机关对内检查和对外检查各有不同的目的、任务和作用。
- 中文名
- 税务检查
- 性质
- 监督、审查制度
- 外文名
- Tax examination
- 特点
- 税收征收管理的重要内容
课税主体
课税主体是课税客体的对称。亦称“纳税人” 或“纳税义务人”。税法规定的负有纳税义务、直接向政府缴纳税款的自然人和法人。自然人指本国公民及在本国居住或从事经济活动的外国公民；法人则指依法成立、享有民事权利、并能独立承担民事责任的企业和社团组织。一种税的课税主体是由其课税客体的性质决定的。每一种税都有特定的课税客体，也都具有相应的课税主体。如：个人所得税以个人应税所得为课税客体，以取得应税所得的个人为课税主体；房产税以房屋为课税客体，以房屋的产权所有人为课税主体。由于税法中关于课税主体的规定明确了由谁来承担纳税义务，因而，课税主体是税法的一项基本构成要素。
- 中文名
- 课税主体
- 相关
- 课税客体
- 职权归属
- 国家
- 别名
- 纳税人、纳税义务人
出示
出示，汉语词语，拼音是chū shì，意思是把证件等拿出来给人看。出自《游宦纪闻》。
- 中文名
- 出示
- 出处
- 《游宦纪闻》
- 拼音
- chū shì
- 释义
- 把证件等拿出来给人看
标签： 税务检查的职权和职责
题王网让考试变得更简单
扫码关注题王，更多免费功能准备上线！
此试题出现在
When I was young, I spent my summer vacations on my grandparents' farm. The summer that I graduated from college, I 56 my grandparents once again. When I arrived,I discovered that there was a family 57 in progress. Grandpa's dog and hunting partner, Rusty, had taken on a very bad 58 in his old age. He had begun 59 into the chicken coop (鸡笼) and eating eggs. In the eyes of the local farmers, 60 dogs started stealing eggs, there was no 61 to cure them. They knew there was only one thing to be done 62 such a dog-you had to shoot it and the sooner the 63 . Rusty and Grandpa were old friends. Grandpa certainly didn't 64 to shoot Rusty,but he knew it needed to be done. The 66egg money" was Grandma's private income, so you can imagine 65 she felt about the problem. 66 the inexperienced confidence of youth, I told Grandpa that I thought I could"cure"the egg-stealing dog. I wanted to at least have a 67 to save Rusty's life, and save Grandpa from the sadness of 68 Rusty. The next morning, I broke open six fiesh eggs and put them in Rusty's bowl 69 at the door to the chicken coop. Rusty came 70 and noticed the eggs. He quickly 71 the eggs and happily walked off for his nap (打盹). The following morning I did the 72 thing.I put the eggs a few feet away from the chicken coop, toward the back door of the farmhouse 73 Grandma usually fed Rusty. The next day I again moved the bowl closer to the house, and added some dog food to the eggs. Every day I moved the bowl closer to the back door, mixing more dog food and 74 eggs. By the time the bowl reached the door, it was all dog food and no eggs. Rusty had again become 75 to looking for his food at the back door of the house, and never again went into the chicken coop.62.A.in B.at C.for D.with
如图4-3-21所示，绳子跨过滑轮O，A端挂重P的人，B端挂着重为P的物块，轮重不计。系统开始时静止，当此人相对绳子以速度u沿绳向上爬时，物块B和人A相对地面的速度应为（ ）。图4-3-21
机房及井道布置图中的技术内容有( )。
简述意识流的概念。
项目经理部机械管理人员应组织开展旬检与月检工作，重点检查机械设备技术状况、班前检查落实情况、运转记录情况等，并填制（）表。
临床实验室的质量管理记录保存期限至少为（）
“资产=负债+所有者权益”和“收入—费用=利润”是通过()联系在一起的。
决定盆地中油气丰度的基本因素有哪些？
牙石中含70％-80％（），其余为有机成分和水。
衡量生产一体化的主要指标有（）。