资本性支出、无形资产受让开发支出被列作是企业所得税调整项目表中不允许扣除项目下两种重要因素，但经过认真分析及实践检验，不难发现，这二项支出在该项目表中的存在是多余的，甚至是不合理的。首先，资本性支出、无形资产受让开发支出在纳税调整项目表中的列示，与纳税调? Capital expenditures and intangible assets transferee expenditures are listed as two important factors that are not allowed to be deducted from the income tax adjustment items list. However, after careful analysis and practice tests, it is not difficult to find out that these two expenditures are listed in the item sheet Existence in the superfluous, or even unreasonable. First of all, capital expenditures, intangible assets transferee development expenditures listed in the tax adjustment item list, and the tax adjustment?