下列关于企业合并的说法中,符合企业所得税特殊性税务处理规定的是( )。 -题库考试答案搜索网

下列关于企业合并的说法中,符合企业所得税特殊性税务处理规定的是( )。

单选题

2021-09-02 00:17

A、被合并企业股东取得合并企业股权的计税基础以市场公允价值确定
B、被合并企业合并前的相关所得税事项由合并企业继承
C、被合并企业未超过法定弥补期限的亏损额不能结转到合并企业
D、被合并企业可要求合并企业支付其合并资产总额50%的货币资金

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正确答案

B

试题解析

标签：青书学堂河南工学院会计出纳实务

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