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【单选题】
2017年8月税务机关通过调查,发现某饭店的纳税申报表上有弄虚作假的情形,遂责令其在15日内缴纳本月应纳税款,在此期间税务机关接到举报,某饭店正在转让店面并已将银行存款账户注销。根据税收征收管理法律制度的规定,税务机关有权对该饭店采取的税款征收措施是( ):A.
核定其应纳税额
B.
责令提供纳税担保
C.
采取税收保全措施
D.
税务人员到饭店直接征收税款
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参考解析：
知识点：
皮皮学刷刷变学霸
举一反三
【多选题】Choose all of the true statements about the "hard start, jump to easy" test taking technique.
A.
This method involves starting with the easiest problems in order to build up your confidence for the harder test questions later.
B.
In order for this technique to work, you must do a lot of exercise before taking the test—without the exercise, the technique is MUCH less effective.
C.
It is best to first try this technique during your study sessions before a test in order to determine if it is right for you and to get a feel for how it will work.
D.
This method is helpful only if you have already spent time preparing for the test.
【多选题】“工程施工一间接费用”账户核算的项日有()
A.
施工现场管理人员的工资薪酬
B.
施工现场生产人员的工资薪酬
C.
公司管理部门设备的修理费
D.
施工现场办公室的水电费
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