题目内容

从企业所得税的计征特点、会计核算与税收核算的口径差异分析,企业所得税纳税评估的基本分析思路包括()

A. 应按税收核算口径核算企业利润,确认企业有无税收
B. 税源分析主要是企业增加值状况的分析
C. 税源分析主要是企业盈利状况的分析,沿着利润核算过程逐步展开
D. 应注重企业的中长期经济效益分析,从企业效益评价税收经济关系

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