试题与答案

根据企业所得税的有关规定,以下对于所得来源确定的表述中,正确的是( )。A.特许权

题型:单项选择题

题目:

根据企业所得税的有关规定,以下对于所得来源确定的表述中,正确的是( )。

A.特许权使用费所得,按照负担、支付所得的企业或者机构、场所所在地确定,或者按照负担、支付所得的个人的住所地确定

B.股息、红利等权益性投资所得,按照被投资企业所在地确定

C.提供劳务所得,按照劳务款项支付地确定

D.转让不动产,按照转让不动产的企业或机构、场所所在地确定

答案:

参考答案:A

解析: 选项B,股息、红利等权益性投资所得按照分配所得的企业所在地确定;选项 C,按照劳务发生地确定;选项D,转让不动产,按照不动产所在地确定。

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