韦某等6人与陈某订立书面合伙协议,共同投资开办一家电动玩具厂(其中,陈某投资18万元人民币,韦某等6人共投资30万元人民币),在工商部门核准登记的企业性质为合伙,字号为金星电动玩具厂,陈某为执行合伙企业事务的合伙人。实际经营两年后,当地群众向县国税局举报。县国税局稽查局依法检查发现,7人开办电动玩具厂既未办理税务登记,也未申报纳税,并且大量使用非法购买的发票。于是,县国税局稽查局决定令其补税并加收滞纳金,并派人扣押了一批电动玩具。后来,县国税局稽查局又依法定程序对其作出罚款的决定。韦某等6人认为补缴税款、接受罚款即可,不同意复议或起诉。但陈某不服,认为主管国税分局未尽有关通知义务,县国税局稽查局补税决定无事实根据,并且认为,稽查局无权罚款。 根据行政法理论和有关法律法规的规定,县国税局稽查局是( )。
A. 税务机关的派出机构
B. 税务机关设立的税务行政机构
C. 受税务机关委托的组织
D. 税务机关委托的执法机构
E. 有权实施处罚的行政主体
查看答案
在关系数据库的基本操作中,从表中取出满足条件元组的操作称为 【6】 。
抵押权与质权的区别是:抵押权以不动产为标的物,而质权则以动产为标的物。( )
A. 对
B. 错
宽带综合业务数字网B-ISDN在数据传输网中选择了 【14】 技术。
With the rapid growth of China’s economy in recent years, China’s foreign trade has begun a number of new pragmatic and flexible practices in foreign trade policy, open door policy and foreign trade system.46)In the first place, China’s foreign trade policy is coupled with China’s domestic economic reform program. 47)Import policy is aimed at acquiring capital that embodies the modern technology needed to develop China’s economy. 48)China’s export capability is expanding due to the improvement of the importation of foreign capital, technology and management skills. According to the figures issued by China’s Ministry of Foreign Economic Relations and Trade(MOFERT), the total value of imports and exports is increasing steadily.Next, the rapid growth of China’s economy needs "Open Door Policy". The key to this policy is to open China to inflows of foreign technology and foreign investment. Toward this end, the Chinese established "special economic zones" in 1979, where special incentives are being used to attract foreign capital and technology. Four such zones were set up, three in Guangdong Province, and one in Fujian Province. 49)With the establishment of four special economic zones, "economic and technical development zones" were set up in 14 coastal cities in 1980, and as the next step, the Chinese have announced that they will open up several river delta regions, including the Changjiang River delta and the Pearl River delta.Thirdly, China’s foreign trade system has undergone significant changes in the last few years. Although foreign trade is still carried out by the Foreign Trade Corporation (FTC), supervised by the Ministry of Foreign Economic Relations and Trade, China’s industrial departments and provincial and local enterprises have taken a more active role in China’s foreign trade. Many of these organizations have established import and export corporations of their own, with the authority to conduct technical and commercial negotiations with foreign firms. Industrial corporations are responsible for their own profits and losses. Certain plants and factories are also permitted to have more contact with foreign firms and authority to negotiate sales contracts by themselves.50)The decentralizatoin of China’s foreign trade has benefited foreign trade organizations at different levels, cities, provinces and autonomous regions where the foreign trade has therefore been better handled. China’s export capability is expanding due to the improvement of the importation of foreign capital, technology and management skills.