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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　企业所得税应纳税所得额的计算公式为（）。

　　A.应纳税所得额=收入总额+不征税收入-免税收入-各项扣除-以前年度亏损

　　B.应纳税所得额=收入总额-不征税收入+免税收入-各项扣除-以前年度亏损

　　C.应纳税所得额=收入总额-不征税收入-免税收入-各项扣除-以前年度亏损

　　D.应纳税所得额=收入总额-不征税收入-免税收入-各项扣除+以前年度亏损

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