下列项目中，符合企业重组特殊性税务处理规定的有（）。 -题库考试答案搜索网

下列项目中，符合企业重组特殊性税务处理规定的有（）。

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2021-07-17 21:00

A、被合并企业合并前的亏损不得由合并企业弥补
B、合并企业接受被合并企业资产和负债的计税基础，以被合并企业的原有计税基础确定
C、被分立企业未超过法定弥补期限的亏损额可按分立资产占全部资产的比例进行分配，由分立企业继续弥补
D、分立企业接受被分立企业资产和负债的计税基础，以被分立企业的原有计税基础确定

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正确答案

BCD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第四章企业所得税法

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