根据企业所得税相关规定，关于研发费用加计扣除的说法，正确的有（）。 -题库考试答案搜索网

根据企业所得税相关规定，关于研发费用加计扣除的说法，正确的有（）。

多选题

2021-07-17 21:01

A、企业研发机构同时承担生产经营任务的,研发费用不得加计扣除
B、企业共同合作开发项目的合作各方可就自身承担的研发费分别按照规定计算加计扣除
C、企业委托外单位开发的符合条件的研发费用,研发费用可由委托方与受托方协商确定加计扣除额度
D、企业在一个纳税年度内有多个研发活动的,应按不同项目分别归集加计扣除研发费用
E、研发费用未形成无形资产的,可按其当年研发费用实际发生额的150%在税前扣除

查看答案

正确答案

BDE

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

感兴趣题目

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

The（）may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers this necessary.

（）are liable to be stoten, pilfered or may damaged due to improper handing or stowage.

Banks have no liability for any delay or loss caused by postal or telex failure.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

相关题目: boost的意思是:help or encourage to increase or improve; eloquent的意思是:fluent or persuasive in speaking or writing; A campus emergency ______ occur at any time of the day or night, weekend, or holiday, with little or no warning.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; CASE OF DEATH OR SERIOUS INJURY TO A PERSON IN AN ACCIDENT OR SHIPPING DISASTER is（）.; Mainly east 3 or 4 partly cloudy to overcast occasional rain（）slowly south moderate or good.; （）any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local quarantine officer must be notified immediately．; Should any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local Quarantine Officer must be（）immediately.; Masters are（）solely responsible for all damages or accidents of whatever kind resulting from the navigating or handling of their vessels by day or by night.; If he is a common carrier，he is absolutely responsible to the owner of the goods carried （）any loss or damage to them unless caused by an Act of God or the Queen’s enemies，or the inherent vice in the goods themselves，or the negligence of the owner of the goods，or a general average sacrifice.; 系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。; Owners are to be responsible for loss of or damage to the goods or delay in delivery of the goods only in case the loss，damage or delay has been caused by the improper or negligent stowage of the goods．This means that（）.; The carrier is liable for loss of or damage to the goods or delay in delivery caused by fire，（）the claimant proves that the fire arose from fault or neglect on the part of the carrier，his servants or agents.; Shutdown price（or point，or rule）停业价格（或停业点、停业原则）; 翻译：With Average or With Particular Average（WA or WPA）（）; 【参考范例二】Animals or Pets What is your favourite animal?; （）shall be liable for loss of and damage to the Vessel and／or goods arising or resulting from inaccuracies in stating the description，quantity，weight，measurement or contents.; 依据《税务师职业资格考试实施办法》，下列不是税务师职业资格考试科目的是（）。; 依据《税务师职业资格考试实施办法》，具体承担税务师职业资格考试的评价与管理工作的是（）。

广告位招租WX:84302438

题库考试答案搜索网

免费的网站请分享给朋友吧