试题与答案

利泽公司为一家一人有限责任公司,经税务机关发现有企图逃避纳税义务的行为,并有证据证明

题型:不定项选择

题目:

利泽公司为一家一人有限责任公司,经税务机关发现有企图逃避纳税义务的行为,并有证据证明。税务机关在规定的纳税期之前,责令限期缴纳应纳税款。在此期限内,税务局又发现利泽公司有将其库存产品及银行存款私分,转移的迹象,即责成其提供纳税担保。但该公司股东已销声匿迹,不能提供担保。请回答下列问题:

税务机关依法对利泽公司采取税收保全措施后,利泽公司在规定期限内缴纳了应纳税款,此时,税务机关:

A.白收到税款或者银行转回的完税凭证之日起1日内解除税收保全措施

B.自收到税款或者银行转回的完税凭证之日起3日内解除税收保全措施

C.税务机关不解除保全措施给利泽公司造成损失的,应承担赔偿责任

D.税务机关只对利泽公司的直接损失承担赔偿责任

答案:

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