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【多选题】
下列各项成本费用中，允许加计扣除的是（）。
A.
安置残疾人员所支付的工资
B.
开发新技术发生的研究开发费用
C.
国家鼓励安置的其他就业人员支付的工资
D.
企业计提的各类准备金
参考答案：
参考解析：
刷刷题刷刷变学霸
举一反三
【多选题】下列各项中，属于“营业外支出”科目核算的内容，但不得在企业所得税前扣除的有（）
A.
税收滞纳金
B.
非广告性赞助支出
C.
非常损失
D.
按照经济合同规定支付的违约金、罚款和诉讼费
【单选题】The traditional appeal of the income tax has come from its wide acceptance as a lair tax. closely related to an individual's ability to pay. For many gears the income tax provided large federal income...
A.
every individual enjoys public welfare
B.
every citizen of a country has the duty to pay taxes
C.
it is within their capability to pay it
D.
it is closely related to the individual's benefits