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【单选题】
下列不属于无性生殖的是(  )
A.
酵母菌的出芽生殖
B.
苹果的嫁接
C.
克隆绵羊
D.
用种子繁殖新个体
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参考答案:
举一反三
【判断题】登记注册地在境外的居民企业一般以企业登记注册地为纳税地点。 (  )
A.
正确
B.
错误
【简答题】登记注册地在境外的居民企业一般以企业登记注册地为纳税地点。 ( )
【多选题】下列关于企业所得税纳税地点的表述,正确的有( )。
A.
居民企业一般以企业登记注册地为纳税地点
B.
居民企业登记注册地在境外的,以实际管理机构所在地为纳税地点
C.
非居民企业在中国境内设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,以机构、场所所在地为纳税地点
D.
非居民企业在中国境内设立两个或者两个以上机构、场所的,可以自行选择由其主要机构、场所汇总缴纳企业所得税
E.
非居民企业在中国境内未设立机构、场所的,以扣缴义务人所在地为纳税地点
【多选题】关于企业所得税的纳税地点,下列表述正确的有( )。
A.
居民纳税人一般以企业登记注册地为纳税地点
B.
居民企业登记注册地在境外的,以实际管理机构所在地为纳税地点
C.
非居民企业在中国境内设立两个机构、场所的,分别申报缴纳企业所得税
D.
非居民企业在中国未设立机构、场所的,以扣缴义务人所在地为纳税地点
E.
非居民企业在中国设立机构、场所的,以机构、场所为纳税地点
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