Jack _______ the test for further study in the college. Let’s have a party to congratulate him.

A．passes

B．has passed

C．has been passing

D．had passed

根据《税收征管法》及其实施细则的规定，企业向税务机关申报办理税务登记的时间是 ( )。

A．自领取营业执照之日起15日内

B．自领取营业执照之日起30日内

C．自申请营业执照之日起45日内

D．自申请营业执照之日起60日内