根据税收征收管理法律制度的规定，下列关于税务行政复议申请与受理的表述中，说法不正确的有（）。 -题库考试答案搜索网

根据税收征收管理法律制度的规定，下列关于税务行政复议申请与受理的表述中，说法不正确的有（）。

单选题

2021-07-17 20:34

A、<p>申请人对税务机关作出逾期不缴纳罚款加处罚款的决定不服的，应当先缴纳罚款和加处罚款，再申请行政复议</p>
B、<p>申请人申请行政复议，必须采取书面申请，不能口头申请</p>
C、<p>行政复议机关收到行政复议申请以后未按照规定期限审查并作出不予受理决定的，视为受理</p>
D、<p>对符合规定的行政复议申请，自复议机关收到之日起即为受理</p>

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正确答案

B

试题解析

标签：财会金融类会计初级会计师经济法基础经济基础知识(初级) 法考卷二初级会计职称-经济法基础模拟测试卷（二）

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