问题
多项选择题
根据《税收征收管理法》规定，需要办理开业税务登记的纳税人有（）
A.领取营业执照从事生产经营活动的纳税人
B.不从事生产经营活动，但依照法律、法规规定负有纳税义务的单位或个人
C.只缴纳个人所得税的自然人
D.企业在外地设立分支机构
答案
参考答案：A, B, D
搜题请搜索小程序“爱下问搜题”
根据《税收征收管理法》规定，需要办理开业税务登记的纳税人有（）
A.领取营业执照从事生产经营活动的纳税人
B.不从事生产经营活动，但依照法律、法规规定负有纳税义务的单位或个人
C.只缴纳个人所得税的自然人
D.企业在外地设立分支机构
参考答案：A, B, D
Our children grew up on peanut butter and jelly sandwiches, although my husband and I sometimes sneak one late at night with a glass of milk. I believe that the success of this 31 lovedconcoction(混合物) lies not in the brand of peanut butter, 32 in the jelly. The right jelly 33 the palate, and homemade is the only choice. My mother-in-law was the jelly maker in this family. This limited choice was a welcome 34 in the days of toddlers, siblings and puppies. All I did was to 35 baby food jars, which my mother-in-law would seal with wax(蜡) and 36 back home with us. 37 I wanted to make a peanut butter and jelly sandwich , all I had to do was reach for one of little jars. Jelly making was just a way of 38 for my mother-in-law. She always did it, setting the 39 jelly on the shelves . My father-in-law died several years ago and this past December, she also 40 . Among the things in the house to be divided by her children were the 41 canned goods. The other day I reached my pantry(储物间) for jelly for a quick sandwich. Sitting all alone on the far side of the shelf was a small jar of grape jelly, whose lid was 42 in places. 43 on it were “GR” for grape and the year when the jelly was made. As I picked up the jar, I suddenly realized something that I had 44 to see earlier. This was the last jar we would ever have from the 45 , loving hands . We hardly ever opened a jar of jelly at table without 46 about those thousands of little jars she had filled. It seems like such a small thing, and most days it was something that was 47 for granted. No longer was it just a jar of jelly. It was the end of a family 48 . We have hundreds of pictures and many more memories that we expect to 49 the years and to pass on to our children. The jar of jelly won’t keep that long. It will either have to be eaten or 50 ...but not today.
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