Which of the following should not be paid attetion to as to accommodation for seafarers?（）

A.The size of rooms and other accommodation spaces

B.communication

C.Heating and ventilation

D.Noise and vibration and other ambient factors

某企业被某人承租经营，但未变更上向登记，仍以被承租企业名义对外从事生产经营活动，所以税务机关认定被承租企业仍是纳税人。 ( )