从事生产、经营活动的纳税人应当自领取营业执照之日起多长时间内

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问题单项选择题

从事生产、经营活动的纳税人应当自领取营业执照之日起多长时间内持有关证件向税务申报办理税务登记()

A.20日

B.30日

C.3个月

D.15日

答案

参考答案：B

解析：《税收征收管理法》第15条第1款规定："企业，企业在外地设立的分支机构和从事生产、经营的场所，个体工商户和从事生产、经营的事业单位(以下统称从事生产、经营的纳税人)自领取营业执照之日起30日内，持有关证件，向税务机关申报办理税务登记。税务机关审核后发给税务登记证件。"

阅读理解

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