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当前学科:经济法综合练习
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2010年度,某小型微利企业财务资料显示,会计利润为370万,另有经税务机关核定的2009年亏损为70万元,则2010年应纳所得税额为()万元。
A . 70
B . 72.5
C . 75
D . 77.5
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