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【单选题】
下列关于办理企业所得税纳税申报与缴纳税款的规定，表述正确的是（）。A.
企业依法清算时，应当以清算期间作为一个纳税年度
B.
企业在年度中间终止经营活动的，实际经营终止之日起30日内，向税务机关办理当期企业所得税汇算清缴，并就清算所得向税务机关申报缴纳企业所得税
C.
扣缴义务人每次的税款应当于15日内缴入国库
D.
企业应当于年度终了之日起4个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款
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举一反三
【单选题】All the letters _____, Bethe took them to the post office.
A.
had been writing
B.
having been written
C.
wrote
D.
had written
【单选题】The couple had been trying to satisfy all the needs of their only youngster, who had been______for more pocket money all the time.
A.
supposing
B.
pleading
C.
trailing
D.
devising
【简答题】按承重结构的静力体系划分，梁式桥可分为简支梁桥、（）和（）。
【单选题】在《CSS规则》中,当确定货件的惯性力时,应进行船宽与初稳性高度比值修正。当该比值 ---- 时,修正系数K2取为1。
A.
>10
B.
≥12
C.
≥13
D.
≥14
【简答题】_________ (后来发现)the lost book had been on the bookshelf all the time.
【单选题】The millions of calculations (involved) , (had they) been done by hand, would (lose) all practical value (by the time) they were finished.
A.
involved
B.
had they
C.
lose all
D.
by the time
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