依据企业所得税相关规定，下列表述正确的是（）。 -题库考试答案搜索网

依据企业所得税相关规定，下列表述正确的是（）。

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2021-07-17 21:01

A、在预约定价安排执行期内,企业发生影响预约定价安排的实质性变化,应在发生变化后30日内向税务机关书面报告
B、企业纳税年度亏损,可以不向税务机关报送年度企业所得税纳税申报表
C、在采取特别纳税调整时,加收的利息不得在当年计算应纳税所得额时扣除
D、合伙企业的合伙人是法人和其他组织的,合伙人在计算其缴纳企业所得税时,可以用合伙企业的亏损抵减其盈利
E、非居民企业取得来源于中国境内的担保费,不需计算缴纳企业所得税

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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

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依据企业所得税相关规定，下列表述正确的是（ ）。

依据企业所得税相关规定，下列表述正确的是（）。