--- What is your strongest memory of the bombing attack?

--- If I ______ rightly, we were about to approach the finish line when a big bang struck my ears.

A．will remember

B．had remembered

C．remember

D．remembered

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、经营的事业单位自领取营业执照之日起三十日内，持有关证件，向税务机关申报办理税务登记。税务机关应当（）。

A.于收到申报的当日办理登记并发给税务登记证件

B.于收到申报的3日内办理登记并发给税务登记证件

C.于收到申报的7日内办理登记并发给税务登记证件

D.于收到申报的10日内办理登记并发给税务登记证件