A good translator is by definition bilingual. The opposite is not ______(1) true, however. A born and bred bilingual will still need two__________(2) to become a translator: first, the skills and experience necessary for__________(3); second, knowledge of the field in which he or she will__________(4). The skills and experience for translation include the ability to write ______(5) in the target language, the ability to read and understand the_________(6) language material thoroughly, and the ability to work with the latest__________(7) and communication hardware and software.Does a born and bred bilingual__________(8) a better translator than someone who learned language B later in__________(9) There is no definite answer, but the following issues are important.__________(10), a born and bred bilingual often suffers from not truly knowing __________(11) language well enough to translate, with some even suffering from what __________(12) known as a lingualism, a state in which a person lacks_________(13) full, fluent command of any language. Second, born and bred bilinguals__________(14) don’’t know the culture of the target language well enough to_________(15) top-quality translations, or cannot recognize what aspects of the source language__________(16) its culture need to be treated with particular care, as they_________(17) in a sense too close to the language. And last, they often_________(18) the analytical linguistic skills to work through a sticky text.On_________(19) other hand, the acquired bilingual may not have the same in-depth _________(20) of colloquialisms, slang, and dialect that the born bilingual has. Also, the acquired bilingual will not be able to translate as readily in both directions (from B to language A and A to language B). Finally, born bilinguals often have a greater appreciation of the subtleties and nuances of both their languages than someone who learns their B language later in life can ever hope to have.

外国甲企业在我国境内拥有一处多年前自检的房产，境内未设有经营机构和代理机构。甲企业将该房产销售给境内乙企业，乙企业将该房产按市场价格作价投资入股丙企业，对于上述业务，下列营业税税务处理正确的有（）。

A．甲企业不缴纳营业税

B．甲企业缴纳营业税，由甲企业向税务机关申报纳税

C．甲企业缴纳营业税，由乙企业代扣代缴

D．乙企业不缴纳营业税

E．甲企业、乙企业均需缴纳营业税