单选题:某企业2011年度境内应纳税所得额为400万元,在全年已预缴税款25万元,来源于境外某国税前所得100万元,境外实纳税款

  • 题目分类:税法二
  • 题目类型:单选题
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题目内容:
某企业2011年度境内应纳税所得额为400万元,在全年已预缴税款25万元,来源于境外某国税前所得100万元,境外实纳税款20万元,该企业当年汇算清缴应补(退)的税款为(  )万元。 A.50
B.60
C.70
D.80
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