试题与答案

按照企业所得税法的现行规定,对企业接受捐赠的非货币性资产,下列表述正确的是 ( )

题型:单项选择题

题目:

按照企业所得税法的现行规定,对企业接受捐赠的非货币性资产,下列表述正确的是 ( )。

A.接受时不计入应纳税所得额,将来销售时也不确认应纳税所得额

B.接受时应计入应纳税所得额,将来销售时再按规定确认应纳税所得额

C.接受时不计入应纳税所得额,将来销售时再确认应纳税所得额

D.接受时应计入应纳税所得额,将来销售时不再确认应纳税所得额

答案:

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参考答案:高

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