问题
单项选择题
2005年度，某内资企业所得税纳税人在中国境内无所得，在境外取得应税所得，经审核折合人民币15万元。该纳税人当年计征企业所得税适用税率为（）
A.15%
B.18%
C.27%
D.33%
答案
参考答案：D
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2005年度，某内资企业所得税纳税人在中国境内无所得，在境外取得应税所得，经审核折合人民币15万元。该纳税人当年计征企业所得税适用税率为（）
A.15%
B.18%
C.27%
D.33%
参考答案：D
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