试题与答案

税务机关可以采取下列税收保全措施()。A、书面通知纳税人开户银行冻结纳税人的金额相当

题型:多项选择题

题目:

税务机关可以采取下列税收保全措施()。

A、书面通知纳税人开户银行冻结纳税人的金额相当于应纳税款的存款

B、书面通知纳税人开户银行从其存款中扣缴税款

C、扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产

D、扣押、查封纳税人的价值相当于应纳税款的商品、货物或者其他财产,以拍卖或者变卖所得抵缴税款

答案:

参考答案:A, C

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