2009年新增的既缴纳增值税又缴纳营业税的企业，其企业所得税征管归属的确认，正确的处理办法是（）。
A.原则上按照其税务登记时自行申报的主营业务应缴纳的流转税税种确定征管归属
B.企业税务登记时无法确定主营业务的，一般以工商登记注明的第一项业务为准
C.企业登记的主营业务发生变化时，应随主营业务相应调整征管归属
D.征管归属一经确定，原则上不再调整
参考答案：A, B, D
| 阅读理解。 | |||||||||||||||
Survey about What Students Do in the Summer Vacation
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| 1. Most students _____ in the summer vacation. | |||||||||||||||
| A. learn some subjects B. play computer games C. do chores at home | |||||||||||||||
| 2. According to the survey, what the students like to do best is _____. | |||||||||||||||
| A. Study in the training school B. get together with their classmates C. do chores at home |
