问题
多项选择题
根据企业所得税法律制度的规定,下列各项中,在计算企业所得税应纳税所得额时不得扣除的有()。
A.向投资者支付的红利
B.企业内部营业机构之间支付的租金
C.企业内部营业机构之间支付的特许权使用费
D.未经核定的准备金支出
答案
参考答案:A, B, C, D
解析:
在计算应纳税所得额时,选项ABCD均不得在税前扣除。
根据企业所得税法律制度的规定,下列各项中,在计算企业所得税应纳税所得额时不得扣除的有()。
A.向投资者支付的红利
B.企业内部营业机构之间支付的租金
C.企业内部营业机构之间支付的特许权使用费
D.未经核定的准备金支出
参考答案:A, B, C, D
解析:
在计算应纳税所得额时,选项ABCD均不得在税前扣除。
"Eyes are windows of the soul." Everyone knows the 36 of the eyes. 37 more and more students are becoming near-sighted(近视). So how to protect the eyes is still a serious problem. Here is some advice on 38 protect your eyesight(视力). You should not keep your eyes 39 for a long time. When reading, you should keep the books about a foot away from you. After reading for an hour 40 two, you 'd better have a 41 by looking into the distance(远处). You must remember not to read in dark light or in 42, not to read on a moving bus or in bed. Doing eye exercises will help 43 to protect your eyesight. In a 44 , to keep 45 eyesight, we must have good studying habits.
|