有关企业混合性投资业务的企业所得税处理，下列表述中正确的有（）。 -题库考试答案搜索网

有关企业混合性投资业务的企业所得税处理，下列表述中正确的有（）。

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2021-07-17 21:00

A、对于被投资企业支付的利息，投资企业应于被投资企业应付利息的日期确认利息收入，并计入当期应纳税所得额
B、被投资企业应于收到利息的日期，确认利息支出，并按税法规定，进行税前扣除
C、对于被投资企业赎回的投资，投资双方应将赎价与投资成本之间的差额确认为债务重组损益
D、对于被投资企业赎回的投资，投资双方应将赎价与投资成本之间的差额，分别计入当期应纳税所得额

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ACD

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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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