试题与答案

某企业2011年度实现利润总额20万元,在营业外支出账户列支了通过公益性社会团体向贫

题型:单项选择题

题目:

某企业2011年度实现利润总额20万元,在营业外支出账户列支了通过公益性社会团体向贫困地区的捐款5万元。根据企业所得税法律制度的规定,在计算该企业2011年度应纳税所得额时,允许扣除的捐款数额为()万元。

A.5

B.2.4

C.1.5

D.1

答案:

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