判斷題對(duì)未按照規(guī)定辦理稅務(wù)登記從事生產(chǎn)、經(jīng)營(yíng)的納稅人以及臨時(shí)經(jīng)營(yíng)的納稅人,稅務(wù)機(jī)關(guān)有權(quán)核定其應(yīng)納稅額。()