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就所得税处理中的费用扣除问题,从税收筹划角度看,下列做法不利于企业获得税收利益的是()

发布日期:2020-04-11

就所得税处理中的费用扣除问题,从税收筹划角度看,下列做法不利于企业获得税收利益的是()
A

费用扣除的基本原则是就早不就晚

B

各项支出中凡是直接能进营业成本、期间费用和损失的不进生产成本

C

各项支出中凡是能进成本的不进资产

D

各项费用中能待摊的不预提

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