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企业发生的下列支出中,在计算企业所得税应纳税所得额时不得扣除的有()。

多选题
2021-07-17 21:00
A、税收滞纳金
B、企业所得税税款
C、计入产品成本的车间水电费用支出
D、向投资者支付的权益性投资收益款项
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正确答案
ABD

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