一、填空题1.会计核算的五个环节包括:确认、()、记录、计算和报告。2.根据《税收管理法》的规定,对未按照规定办理税务登记的从事生产、经营的纳税人以及临时从事经营的纳税人,由税务机关核定其应纳税额,责令缴纳;不缴纳的,税务机关可以扣押其()应纳税款的商品、货物。 First, fill in the blank 1. accounting of the five areas include: confirmation, (), records, calculations and reports. 2. According to the provisions of the “Tax Administration Law,” taxpayers engaging in production and business operations that fail to go through tax registration in accordance with the relevant regulations and taxpayers who are temporarily engaged in business shall be taxed by the tax authorities and shall be ordered to pay their taxable amounts; if not paid, Tax authorities may detain their () taxable goods, goods.