多选题:下列各情形中,税务机关有权核定应纳税额的是(  )。

  • 题目分类:财经法规
  • 题目类型:多选题
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题目内容:
下列各情形中,税务机关有权核定应纳税额的是(  )。 A.纳税人按税法规定应当设置账簿但未设置账簿的
B.纳税人虽然设立账簿但账目混乱,难以查账的
C.纳税人发生纳税义务,未按照规定的期限办理纳税申报,逾期仍不申报的
D.纳税人曾经有偷税、抗税行为的
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