初級(jí)職稱《經(jīng)濟(jì)法基礎(chǔ)》每日一練：營(yíng)業(yè)稅納稅義務(wù)發(fā)生時(shí)間

單項(xiàng)選擇題
    ◎納稅人將自建建筑物對(duì)外贈(zèng)予，視同銷售不動(dòng)產(chǎn)征收營(yíng)業(yè)稅。其納稅義務(wù)發(fā)生時(shí)間為（?。?BR>    A.將不動(dòng)產(chǎn)交付對(duì)方使用的當(dāng)天
    B.不動(dòng)產(chǎn)所有權(quán)轉(zhuǎn)移的當(dāng)天
    C.簽訂不動(dòng)產(chǎn)贈(zèng)予文書的當(dāng)天
    D.承受不動(dòng)產(chǎn)人繳納契稅的當(dāng)天