Answer b

The analysis of the scope of accepting cases in tax administrative litigation includes: tax collection behavior made by tax authorities; The tax authorities order taxpayers to submit tax deposit or tax guarantee, administrative punishment, tax preservation measures and tax compulsory measures; Notice of stopping exit behavior issued by the tax authorities to the exit management authorities; The tax authorities refuse to issue, sell or reply to the application for tax registration certificate and sales invoice issued by the tax authorities that meet the statutory conditions; Administrative reconsideration behavior of tax authorities.