试题与答案

关于企业政策性搬迁的有关企业所得税的说法错误的是()A、企业利用政策性搬迁或处置收入

题型:单项选择题

题目:

关于企业政策性搬迁的有关企业所得税的说法错误的是()

A、企业利用政策性搬迁或处置收入购置或改良固定资产,可以在按照现行税收规定计算折旧或摊销,并在企业所得税税前扣除

B、企业从规划搬迁当年起的6年内,其取得的搬迁收入或处置收入暂不计入企业所得税当年应纳税所得额

C、企业没有重置或改良固定资产、技术改造或购置其他固定资产的计划或立项报告,应将搬迁收入加上各类拆迁固定资产的变卖收入、减除各类拆迁固定资产的折余价值和处置费用后的余额计入企业当年应纳税所得额,计算缴纳企业所得税

D、主管税务机关应对企业取得的政策性搬迁收入和原厂土地转让收入加强管理

答案:

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