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。
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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。
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