One or two days ____quite enough to complete the work. ___ you or he going to work with me?

A．is; Is

B．is; Are

C．are; Is

D．are; Are

下列应当办理税务登记的是( )。

A．国家机关

B．个体工商户

C．企业在外地设立的分支机构

D．税法规定应纳税但暂享受免税待遇的单位和个人