[单选题]
Which one of following statements is incorrect according to the rules of EIT?
A .Companies shall file annual tax return of EIT and make the final settlement within 5months following the end of each tax year
B .Branches set up in China by resident enterprise has no identification of Chinese legalperson, should pay EIT on the consolidate calculation basis
C .Monthly or quarterly advance payment, it shall, within 7 days from the date of the end ofa month or quarter, prepay tax payment and file enterprise income tax return to the taxauthorities
D .Not a tax resident enterprise without establishment in China, the place of the withholdingagent located is ruled as tax location
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