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【单选题】
2017年度企业实现利润总额200万元,其中国债利息收入2万元,税收滞纳金罚款10万元,企业所得税税率25%。假设不考虑其他因素,2013年该企业应确认所得税费用为( )万元。
A.
50
B.
47.5
C.
49.5
D.
52
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