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【单选题】
企业所得税的优惠税率有两种情况：符合条件的小型微利企业，减按20%的税率征收企业所得税;国家需要重点扶持的高新技术企业，减按()的税率征收企业所得税。A.
15%
B.
20%
C.
27%
D.
30%
拍照语音搜题，微信中搜索"皮皮学"使用
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