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target="_blank" title="周年慶 | 好課不止8.5折 0元智學(xué)營限量搶"><img src="/upload/resources/image/2026/03/10/608593.png" alt="周年慶 | 好課不止8.5折 0元智學(xué)營限量搶" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>計算企業(yè)應(yīng)納稅所得額時，可以作為免稅收入從企業(yè)收入總額中扣除的是（　）。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-04-27 10:28</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="white-space: normal; text-align: center;"><a href="/upload/resources/image/2021/04/22/492479.png" target="_blank"><img src="/upload/resources/image/2021/04/22/492479.png" title="cspace_4648359371_33793523263_1" alt="cspace_4648359371_33793523263_1" suffix="png"/></a></p><p class="subject-tit" style="margin-top: 0px; margin-bottom: 0px; white-space: normal; font-family: sans-serif; background-color: rgb(249, 249, 249); padding: 0px; color: rgb(51, 51, 51); line-height: 30px; text-indent: 28px;">建設(shè)工程造價管理科目要學(xué)習(xí)的東西很多，不但要了解相關(guān)法律法規(guī)，還要掌握一些項目管理，籌資方式的知識，因此在聽完課以后還要通過一些模擬題鞏固，看看下面這道題能不能做對吧!</p><p style="margin-top: 0px; margin-bottom: 0px; white-space: normal; background-color: rgb(249, 249, 249); padding: 0px; color: rgb(51, 51, 51); line-height: 30px; font-family: arial, helvetica, sans-serif; text-indent: 2em;">一、單選題</p><p style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;">1、計算企業(yè)應(yīng)納稅所得額時，可以作為免稅收入從企業(yè)收入總額中扣除的是（?。?。</p><p style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;">A.特許權(quán)使用費收入</p><p style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;">B.國債利息收入</p><p style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;">C.財政撥款</p><p style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;">D.接受捐贈收入</p><p style="font-family: arial, helvetica, sans-serif; font-size: 14px;"><span style="font-family: arial, helvetica, sans-serif; font-size: 14px;"><span style="font-family: arial, helvetica, sans-serif; color: rgb(51, 51, 51);">正確答案：</span><span style="font-family: arial, helvetica, sans-serif; color: rgb(0, 0, 0);">B</span></span></p><p style="color: rgb(51, 51, 51); font-family: arial, helvetica, sans-serif; font-size: 14px;">答案解析：本題考查的是所得稅。企業(yè)的下列收入為免稅收入：國債利息收入；符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益；在中國境內(nèi)設(shè)立機構(gòu)、場所的非居民企業(yè)從居民企業(yè)取得與該機構(gòu)、場所有實際聯(lián)系的股息、紅利等權(quán)益性投資收益；符合條件的非營利組織的收入。參見教材P265。</p><p><span style="color: rgb(51, 51, 51); background-color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; font-size: 14px;"><br/></span><br/></p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> <div id="a0lmosil" class="pageView shareBlock fl"> <span id="a0lmosil" class="shareImg" title="瀏覽量" id="newsPageView"></span> <p>0</p> </div> <div id="a0lmosil" class="collect shareBlock fl"> <a class="shareImg" title="收藏" id="newsCollect" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> <div id="a0lmosil" class="praise shareBlock fl"> <a class="shareImg" title="點贊" 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