试题与答案

纳税人和其他税务当事人认为税务机关的具体行政行为所依据的( )规定不合法,在对具体

题型:多项选择题

题目:

纳税人和其他税务当事人认为税务机关的具体行政行为所依据的( )规定不合法,在对具体行政行为申请行政复议时,可一并向复议机关提出对该规定的审查申请。

A.国家税务总局和国务院其他部门的规定

B.其他各级税务机关的规定

C.地方各级人民政府及其工作部门的规定

D.乡、镇人民政府的规定

答案:

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参考答案:A,B,C,D解析:本题涉及表见代理及其法律后果问题。表见代理本属无权代理,但因本人与无权代理人之间的关系,具有外表授权的特征,致使相对人有理由相信行为人有代理权而与其进行民事法律行为,法律使之...

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