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納稅人辦理稅務(wù)登記后，如發(fā)生下列情形之一，應(yīng)當(dāng)辦理變更稅務(wù)登記的是（ ）。
A.納稅人發(fā)生解散
B.納稅人發(fā)生破產(chǎn)
C.納稅人改變生產(chǎn)經(jīng)營期限
D.納稅人發(fā)生撤銷
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納稅人辦理稅務(wù)登記后，如發(fā)生下列情形之一，應(yīng)當(dāng)辦理變更稅務(wù)登記的是（ ）。
A.納稅人發(fā)生解散
B.納稅人發(fā)生破產(chǎn)
C.納稅人改變生產(chǎn)經(jīng)營期限
D.納稅人發(fā)生撤銷
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