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依据《企业所得税法》的规定，下列各项中按负担所得的所在地确定所得来源地的是（）。

A、 销售货物所得

B、 权益投资所得

C、 动产转让所得

D、 特许权使用费所得

时间：2021-09-01 17:04 关键词：青书学堂平顶山学院会计学财税法

答案解析

D

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