试题与答案

在计算所得税时，应纳税所得额中应包括（）。 A．向非金融机构筹借的高于金融机构利率的

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题目：

在计算所得税时，应纳税所得额中应包括（）。

A．向非金融机构筹借的高于金融机构利率的借款利息

B．付给职工的计税工资以外的工资

C．年度应税所得额3%以内的公益性捐赠

D．非公益性捐赠

E．各项税收的罚款和滞纳金

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D解析：[评析] 法律制定的科学性原则要求法律制定必须从实际出发，尊重客观规律；总结借鉴与科学预见相结合。其中从实际出发首先要求立法要从现实的国情出发，符合国情；其次要求立法要尊重和反映客观...

考点：造价工程师工程造价管理基础理论与相关法规工程造价管理基础理论与相关法规
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