[财经类试卷]注册税务师(税务代理实务)税务行政复议代理实务章节练习试卷3(无答案).doc

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注册税务师(税务代理实务)税务行政复议代理实务章节练习试卷3(无答案)一、综合分析题共 2 题,请根据题目要求回答问题。1 张某自 2002 年 1 月起,承包某国有企业。该企业实行独立核算,自负盈亏,主要从事对外加工业务。2003 年 9 月,该单位会计向东郊税务所反映张某 2003 年 18 月份隐瞒加工收入 100000 元,偷漏税款 6000 元。东郊税务所针对该会计反映情况,向张某发出催缴税款通知书。针对这笔税款,张某一方面采取抽空、转移。其银行存款的办法,致使税务机关无法强行扣缴其应纳税款;另一方面对东郊税务所发出的催缴税款通知书,置之不理,抗拒缴纳。2003 年 10 月 10 日,东郊税务所一检查人员根据所长指示,从张某家中扣押了其从事加工的机器设备,并开具了所内使用的收据,限张某于 10 月 20 日前缴纳税款。由于张某仍然拒不缴纳税款,东郊税务所将其机器设备于 10 月 19 日拍卖,以拍卖所得抵缴税款。张某不服,决定委托税务师事务所代理税务行政复议。根据本案例分析,税务师事务所应如何代理这项行政复议的委托?

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