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6  下列各项中,不属于企业所得税纳税人的企业是(    )。

多选题
2021-09-03 17:21
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
B@#@C

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