【单选题】【消耗次数：1】
对国家税务总局的具体行政行为不服的，向（ ）申请行政复议。
①
A、国务院
②
B、国家税务总局
③
C、人民法院
④
D、向上一级税务机关
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国家税务总局关于小规模纳税人免征增值税政策有关征管问题的公告（国家税务总局公告2019年第4号）自（ ）起施行。
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2018年5月1日
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2019年5月1日
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