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【单选题】
某软件生产企业为居民企业,2016年实际发生合理的工资支出100万元,职工福利费支出15万元,职工培训费用支出4万元,2016年该企业计算应纳税所得额时,应纳税所得额(  )万元。
A.
1
B.
1.5
C.
2
D.
2.5
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A.
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