The Organization for Economic Co-operation and Development (OECD) conservatively estimates that, by 2005, worldwide electronic, computer-dependent commerce will grow from its current $30 billion annually to approximately $1 trillion every year . 61) Growth in electronic commerce is not a straight line trend—it comes slowly at first, then accelerates rapidly. For example, an innovation at one Internet site may create a base that leads to the development of many other sites. The OECD timber estimates that, of this commerce,80 percent will be business-to-business, though the retail share will clearly be worth capturing — 20 percent of $1 trillion is no small figure. It is easy to forget that the Worldwide Web did not exist before 1991 and was not commercialized until 1994. 62) Nonetheless, although it may take six years to reach sales of $1 trillion, it won’ t take six more to reach $2 trillion, nor perhaps even two to expand from 2 to 4 trillion dollars. One reason for this acceleration will be the growth in computer ownership. According to one projection, by 2005,70 percent of American households will have a computer—a figure that may well be closer to 98 percent because computers will be free to customers who sign up intemet service as part of the manufacturer’s package. 63) Electronic commerce will turn the world into one giant shopping mall for products, services. and investments. One obvious effect will be the creation of geographically mobile capital, but even more un portantly, e-commerce will make a global marketplace for labor services, and thus the practical equivalent of worldwide labor mobility. People will be able to live in one nation and earn income in another. 64) By 2005,more than half of the average employee’s working hours in advanced countries( like the United States and the United Kingdom)will be spent at home. In occupations where physical contact is important — selling, for example—businesses will end to locate closer to where employees want to live rather than making them commute. In fact, businesses will have to pay a high premium to attract commuters because labor markets will be tight—as they already are in America and England and as they may eventually become in continental Europe. 65) Employees will be, figuratively speaking, in the driver’s seat. As a result, large cities will increasingly be surrounded by full-service communities. The cities will not die, but jobs, entertainment, and the like will move to the suburbs that have been quickly expanding around them. Growth in electronic commerce is not a straight line trend—it comes slowly at first, then accelerates rapidly.
李某购买中巴车从事个体客运,但未办理税务登记,且一直未缴纳税款。某县国税局要求李某限期缴纳税款1500元,并且在对案件进行调查后,依照行政处罚一般程序,依照李某的违法行为直接向李某下达了《行政处罚决定书》,决定对李某罚款2000元。同时告知李某有关的救济权利。后因李某逾期未缴纳税款和罚款,经国税局多次催缴,李某仍未缴纳。该国税局依法对李某采取了强制措施,将李某的中巴车扣押。李某认为税务机关作出的罚款行为不符合法定程序,确定的税款过高,不符合法律的规定,李某于2008年 1月20日向有关机关申请行政复议。根据上述案例,回答下列问题: 根据《行政复议法》和《税务复议规则》的规定,下列关于李某申请行政复议和复议机关的受理说法正确的是______。
A. 李某对税务行政处罚不服的,应当在知道税务行政处罚决定之日起,3个月内申请行政复议
B. 李某对税务行政处罚不服向县政府申请行政复议的,县政府应当受理,由县政府转送有管辖权的行政机关处理
C. 李某对税务机关作出的征税决定申请行政复议的,税务机关应当在5日内作出不予受理的决定
D. 李某在申请行政复议时,要有明确的被申请人和行政复议对象,否则复议机关不予受理
E. 税务机关收到行政复议申请后,决定不予受理的应当书面告知申请人