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 国家开放大学 / 纳税筹划

合理提前所得年度或合理推迟所得年度,从而起到减轻税负或延期纳税的作用。这种税务处理属于(   )。

A. 企业生产经营中的税收筹划
B. 企业投资决策中的税收筹划
C. 企业成本核算中的税收筹划
D. 企业成果分配中的税收筹划
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