企业实施合并重组，适用企业所得税一般性税务处理方法时，下列处理正确的有（）。 -题库考试答案搜索网

企业实施合并重组，适用企业所得税一般性税务处理方法时，下列处理正确的有（）。

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2021-07-17 21:00

A、被合并企业及其股东都应按清算进行所得税处理
B、合并企业应按账面价值确定接受被合并企业负债的计税基础
C、被合并企业的亏损不得在合并企业结转弥补
D、合并企业应按公允价值确定接受被合并企业各项资产的计税基础

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ACD

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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