试题与答案

A公司2014年发生了2000万元广告费支出,发生时已作为销售费用计入当期损益。税法

题型:单项选择题

题目:

A公司2014年发生了2000万元广告费支出,发生时已作为销售费用计入当期损益。税法规定,该类支出不超过当年销售收入15%的部分允许当期税前扣除,超过部分允许向以后纳税年度结转税前抵扣。A公司2014年实现销售收入10000万元。A公司2014年广告费支出的计税基础为()万元。

A.500

B.2000

C.1500

D.0

答案:

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