—I have tried very hard to find a solution to the problem, but in vain.

—Why not consult with Frank? You see, ________.[ ]

A. great minds think alike

B. two heads are better than one

C. a bird in the hand is worth two in the bush

D. it's better to think twice before doing something

根据企业所得税法规定，依法在中国境内成立，或者依照外国(地区)法律成立但实际管理机构在中国境内的企业，是( )。

A．本国企业
B．外国企业
C．居民企业
D．非居民企业