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居民企业在计算企业所得税时,核定其应税所得率的情形有()

发布日期:2020-04-11

居民企业在计算企业所得税时,核定其应税所得率的情形有()
A

能正确核算(查实)收入总额,但不能正确核算(查实)成本费用总额的

B

能正确核算(查实)成本费用总额,但不能正确核算(查实)收入总额的

C

通过合理方法,能计算和推定纳税人收入总额或成本费用总额的

D

纳税人成本资料、收入凭证、费用凭证残缺不全,难以查账的

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