适用于大型企业或重点税源单位的税收征收管理形式是( )。
A. 驻厂管理
B. 巡回管理
C. 区域管理
D. 行业管理
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In the case of mortgage, ______.
A. the mortgagee has no power of sale, but the possession of the property usually remains with him unless and until there is a default
B. the mortgagee has a power of sale, and the possession of the property usually remains with him unless and until there is a default
C. the mortgagee has a power of sale, but the possession of the property usually remains with the mortgagor unless and until there is a default
D. the mortgagee has no power of sale, and the possession of the property usually remains with the mortgagor unless and until there is a default
企业所得税申报期限为纳税人在月份或季度终了后( )内申报预缴，年度终了后45天内向其所在地主管税务机关报送会计决算报表并申报纳税。
A. 10日
B. 15日
C. 5日
D. 7日
Countries like the UK, wishing to maintain their own attractions, may well push their own rates lower, ______ further rounds of tax cutting.
A. instigating
B. augmenting
C. sparking
D. integrating
扣缴义务人办理扣缴税款登记的范围和办法由( )规定。
A. 主管税务机关
B. 省级税务机关
C. 省级以上税务机关
D. 国务院
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