根据企业所得税的相关规定，下列表述正确的有（）。 -题库考试答案搜索网

根据企业所得税的相关规定，下列表述正确的有（）。

多选题

2021-07-17 21:01

A、股息红利等权益性投资收益,除另有规定外,按照被投资方作出利润分配决定的日期确认收入的实现
B、特许权使用费收入,按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现
C、采取产品分成方式取得收入的,按照企业分得产品的日期确认收入的实现,其收入额按照产品的成本确定
D、为特定客户开发软件的收费,应根据开发的完工进度确认收入
E、申请入会或加入会员后,会员在会员期内不再付费应可得到各种服务或商品,在取得该会员费时确认收入

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正确答案

ABD

试题解析

标签：综合类法考法律职业资格证税法(二) 税务师考试《税法二》精选模拟试题

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