根据《企业所得税法》的规定，下列各项中，属于企业所得税纳税人的是(    )。
   A．一人有限责任公司  B．个体工商户    C．合伙企业    D．个人独资企业

A.He and Andrea have proved to be a perfect match.B.He changed his mind about marriage unexpectedly. C.He declared that he would remain single all his life.D.He would marry Andrea even without meeting her. 点击查看答案

出租人既出租某项资产，又以该项资产为担保借入资金的租赁方式是( )。 A．直接租赁 B．售后租回 C．杠杆租赁 D．经营租赁

A.直接租赁
B.售后租回

C.杠杆租赁

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