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【单选题】
某企业为居民企业,2018年发生已计入成本、费用中的实发工资总额200万元、拨缴职工工会经费5万元、发生职工福利费31万元、发生职工教育经费20万元。工会经费职工福利费职工教育经费三项经费分别如何纳税调整( )A.
纳税调减1,3,4
B.
纳税调增1,3,4
C.
不调
D.
纳税调增1,2,3
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