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【单选题】
下列关于企业手续费及佣金支出税前扣除的规定，表述不正确的是（ ）
A.
财产保险企业按当年全部保费收入扣除退保金等后余额的15%(含本数)计算限额;人身保险企业按当年全部保费收入扣除退保金等后余额的10%计算限额
B.
其他非保险企业，按与具有合法经营资格中介服务机构或个人(不含交易双方及其雇员、代理人和代表人等)所签订服务协议或合同确认的收入金额的5%计算限额
C.
企业计入固定资产、无形资产等相关资产的手续费及佣金支出，在发生当期直接扣除
D.
企业支付的手续费及佣金不得直接冲减服务协议或合同金额，并如实入账
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【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
相关题目：
【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
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