试题与答案

根据企业所得税的规定,以下关于税收优惠政策的表述中,不正确的有( )。A.蔬菜、豆类

题型:单项选择题

题目:

根据企业所得税的规定,以下关于税收优惠政策的表述中,不正确的有( )。

A.蔬菜、豆类养殖的所得,免征企业所得税

B.国家重点扶持的公共基础设施项目,自获利年度起享受三免三减半

C.企业承包经营国家重点扶持的公共基础设施项目,不得享受减免税优惠

D.国家重点扶持的公共基础设施项目包括机场、港口码头、铁路、公路、电力、水利等

答案:

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