2012年12月，A公司对县税务局确定的企业所得税的应纳税所得额、应纳税额及在12月30日前缴清税款的要求极为不满，决定撤离该县，且不缴纳税款。县税务局得知后，责令该公司在12月15日前纳税。当该公司有转移生产设备的明显迹象时，县税务局责成其提供纳税担保。就该公司与税务局的纳税争议，下列说法正确的是? - 查题网

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成人高等教育 / 经济法学

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2012年12月，A公司对县税务局确定的企业所得税的应纳税所得额、应纳税额及在12月30日前缴清税款的要求极为不满，决定撤离该县，且不缴纳税款。县税务局得知后，责令该公司在12月15日前纳税。当该公司有转移生产设备的明显迹象时，县税务局责成其提供纳税担保。就该公司与税务局的纳税争议，下列说法正确的是?

A、
如该公司不提供纳税担保，经批准，税务局有权书面通知该公司开户银行从其存款中扣缴税款
B、
如该公司不提供纳税担保，经批准，税务局有权扣押、查封该公司价值相当于应纳税款的产品
C、
如该公司对应纳税额发生争议，应先依税务局的纳税决定缴纳税款，然后可申请行政复议，对复议决定不服的，可向法院起诉
D、
如该公司对税务局的税收保全措施不服，可申请行政复议，也可直接向法院起诉

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经济法学

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