【判断题】
不动产转让所得按照机构所在地确定所得来源地
A. 对
B. 错
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答案
B
解析
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应纳税所得额为企业每一个纳税年度的收入总额,减除不征税收入、免税收入、各项扣除,以及允许弥补的以前年度亏损后的余额
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