下列各项中，不属于企业所得税纳税人的企业是（）。 -题库考试答案搜索网

下列各项中，不属于企业所得税纳税人的企业是（）。

单选题

2021-09-01 17:04

A、 在外国成立但实际管理机构在中国境内的企业
B、 在中国境内成立的外商独资企业
C、 在中国境内成立的个人独资企业
D、 在中国境内未设立机构、场所，但有来源于中国境内所得的企业

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正确答案

C

试题解析

标签：青书学堂平顶山学院会计学财税法

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