行政处罚由享有行政处罚权的行政主体作出决定。 ( )
参考答案：对
企业所得税的征税对象包括居民企业来源于境内和境外的各项所得，以及非居民企业来源于境外的各项所得。（）
If you want to learn English well, you need __ it as much as possible. [ ]
A. practice speaking
B. to practice speaking.
C. to practice to speak
D. practicing speaking
