题目内容：
根据企业所得税法的规定，小型微利企业实行的企业所得税税率为（ ）。
A．10% B．15%
C．20%
D．25%
参考答案：
答案解析：
单选题：根据企业所得税法的规定，小型微利企业实行的企业所得税税率为（ ）。
- 题目分类：财经法规
- 题目类型：单选题
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B．15%
C．20%
D．25%
B．15%
C．20%
D．25%
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