试题与答案

2015年5月,中国居民企业甲以其持有的一处房产向另外一家居民企业乙进行投资,双方约

题型:单项选择题

题目:

2015年5月,中国居民企业甲以其持有的一处房产向另外一家居民企业乙进行投资,双方约定投资价款5000万元,该房产原值2000万元,取得的货币性资产转让所得3000万元,不考虑其他因素,假设甲企业最大限度的享受现行非货币性资产对外投资的企业所得税政策,则2015年甲企业至少应确认非货币性资产转让所得()。

A.600

B.4000

C.3000

D.5000

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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