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某电器有限公司2013年3月10日，在省外某市设立销售分公司并于当月领取营业执照。分公司由电器公司在当地与相关单位签订了两年的房屋租赁合同，并由电器公司预付了一年的租金。2013年6月15日，电器公司收到分公司所在地国税局的责令限期改正通知书，要求电器公司在6月底前到分公司所在地国税局办理税务登记，并支付罚款1000元。电器公司认为分公司尚未开展业务，也未取得收入，而不需要办理税务登记手续，更不能接受罚款处罚。2013年7月30日，电器公司又接到分公司所存地国税局处罚决定书要求电器公司办理其分公司的税务登记并支付罚款5000元。电器公司于是向当地A税务师事务所进行咨询，询问该事项为何需要办理税务登记、税务行政处罚的依据是什么、该处罚是否可免除、是否可以对税务机关的处罚行为提起税务行政复议、税务师能否接受税务行政复议的委托。请就上述问题作出回答。
"Young people ought not to be idle. It is very bad for them," said Margaret Thatcher many years ago. She was right: there are few worse things 21 society can do to its young 22 to leave them in uncertainty. Those who start their 23 on the unemployment pension are more likely to have lower wages and more spells of joblessness 24 in life, 25 they lose out on the chance to 26 skills and serf-confidence in their formative years. 27 more young people are idle than ever. 28 how you measure them, the number of young people without a job is nearly as large as the population of America. Two factors 29 a big part. First, the long slowdown in the West has reduced 30 for labour, and it is easier to 31 hiring young people than it is to fire older workers. Second, in emerging economies population growth is fastest in countries withdysfunctional(失调的) labour markets, 32 India and Egypt.The most obvious way to 33 this problem is to reignite growth. That is easier said than done in a world plagued by debt, and is anyway only a 34 answer. The countries where the problem is worst suffered from high youth unemployment 35 their economies were growing. 36 the recession companies have continued to complain that they cannot find young people with the right skills. This 37 the importance of two other 38 : reforming labour markets and improving education. These are 39 prescriptions, but ones that need to be 40 with both a new vigour and a new twist.
男性，38岁。右上后牙自发性跳痛3天。显间歇性发作，坐立不安，于15：00急诊就医。半年前，右上后牙进食冷热饮食时有酸痛，有时有慢性钝痛。近1周进食冷热饮食时疼痛明显增加，且疼痛持续时间较长。3天前出现自发性剧烈跳痛，呈间歇性发作并放射到颞部。夜间跳痛更甚。患者无法确定患牙部位。口腔检查：视诊右侧后牙未见明显龋洞，右上第二双尖牙叩诊疼痛(+)。牙周探诊(-)。 若检查发现全口其他牙多数有牙周袋，松动Ⅰ°～Ⅱ°，X线片示牙槽骨嵴普遍吸收达根长的1／3，初步诊断是
男性，38岁。右上后牙自发性跳痛3天。显间歇性发作，坐立不安，于15：00急诊就医。半年前，右上后牙进食冷热饮食时有酸痛，有时有慢性钝痛。近1周进食冷热饮食时疼痛明显增加，且疼痛持续时间较长。3天前出现自发性剧烈跳痛，呈间歇性发作并放射到颞部。夜间跳痛更甚。患者无法确定患牙部位。口腔检查：视诊右侧后牙未见明显龋洞，右上第二双尖牙叩诊疼痛(+)。牙周探诊(-)。 若患牙经安抚治疗后永久充填，充填后数天出现咀嚼时疼痛，与温度刺激无关。充填物上可见一个亮点。出现上述情况的可能原因是
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