首页/ 题库 / [多选题]下列关于企业以前年度发生的资产损失在企业的答案

下列关于企业以前年度发生的资产损失在企业所得税前扣除的表述中，正确的有（）。

多选题
2021-07-17 21:00
A、企业以前年度发生的法定资产损失未能在当年税前扣除的，准予追补至该项损失发生年度扣除
B、准予追补扣除的实际资产损失，其追补确认期限一般不得超过五年
C、企业因以前年度实际资产损失未在税前扣除而多缴的企业所得税税款，可在追补确认年度企业所得税应纳税款中予以抵扣，不足抵扣的，向以后年度递延抵扣
D、企业实际资产损失发生年度扣除追补确认的损失后出现亏损的，应先调整资产损失发生年度的亏损额，再按弥补亏损的原则计算以后年度多缴的企业所得税税款
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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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