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【多选题】
在计算企业应纳税所得额时,不得从收入总额中扣除的有
A.
企业为他人提供贷款担保,因被担保方无力还清贷款,而由该担保企业承担的贷款本息
B.
所得税前依法缴纳的增值税
C.
所得税前依法缴纳的土地增值税
D.
来源于境外的所得,在境外实际缴纳的未超过扣除限额的所得税税款
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