试题与答案

不论跨国纳税人的收入源于何国,只要是本国居民,就要对其全部收入予以征税,这属于()。

题型:单项选择题

题目:

不论跨国纳税人的收入源于何国,只要是本国居民,就要对其全部收入予以征税,这属于()。

A.按属地原则确立的税收管辖权

B.居住管辖权

C.地域管辖权

D.收入来源管辖权

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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