对企业发生的公益性支出,正确的说法是( )
A.在年度利润总额10%以内的部分,准予在计算应纳税所得额时扣除
B.在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除
C.在年度应纳税所得额10%以内的部分准予在计算应纳税所得额时扣除
D.在年度应纳所得税总额12%以内的部分准予在计算应纳税所得额时扣除
正确答案是B
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