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【多选题】
税收是指规范税务机关和税务行政相对人在行政权利义务的法律规范，以下属于税收的作用的有( )。A.
保障实体法的实施，弥补实体法的不足
B.
规范和控制行政权的行使
C.
正确处理税收分配关系的法律依据
D.
保障纳税人合法权益
E.
提高执法效率
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反馈参考答案：
举一反三
【单选题】the four functions of the stomach include all of these except
A.
it mixes the food and controls delivery into the duodenum
B.
it is the site of the initial stage of protein and carbohydrate digestion
C.
it acts as a reservoir for food
D.
it is the site of the assembly of micelles for nutrient absorption
E.
a few substances are absorbed across the gastric mucosa
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