题型：问答题 简答题 某纳税人未按规定的期限缴纳税款，其纳税担保人也未按照规定的期限缴纳所担保的税款，故当地税务机关责令其限期缴纳，但该纳税人仍逾期未予缴纳税款。据此，当地税务机关决定依法对其采取（）。A.税收保全措施B.罚金处罚措施C.行政拘留措施D.强制执行措施 查看答案
题型：问答题 简答题 Did you ever have someone’s name on the tip of your tongue and yet you were unable to recall it (1) this happens again, do no (2) to recall it. Do something (3) for a couple of minutes, (4) the name may come into your head. The name is there since you have met (5) person and his name. It (6) has to be dug out. The initial effort to recall (7) the mind for operation, but it is the subconscious (8) that go to work to dig up a (9) memory. Forcing yourself to recall (10) never helps because it doesn’t (11) your memory；it only tightens it. Students find the preparatory method help (12) examinations. They read over the questions (13) trying to answer any of them. (14) they answer first the ones (15) which they are most confident. Meanwhile, deeper mental activities in the subconscious mind are taking (16) ; work is being done on the (17) difficult questions. By the time the easier questions are answered, answers (18) the more difficult ones will usually begin to (19) into consciousness. It is often (20) a question of waiting for recall to come to the memory.16（）A.placeB.shapeC.chargeD.action 查看答案
题型：问答题 简答题 已经缴纳车辆购置税的应当办理车辆登记注册的车辆，公安机关车辆管理机构不予办理车辆登记注册的，应执行下列政策( )。A．纳税人应在缴纳税款的十年内申请退税，逾期不予办理B．自纳税人办理纳税申报之日起，按已缴税款每满1年扣减10%计算退税额C．对公安机关车辆管理机构不予办理车辆登记注册手续的车辆，退还全部已缴税款D．对公安机关车辆管理机构不予办理车辆登记注册手续的车辆，不得退还已缴税款 查看答案