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营改增政策解答 PowerPoint PPT Presentation


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营改增政策解答. 河北省国家税务局关于 营改增有关政策问题的解答(之一). 一、营改增一般纳税人选择按简易计税方法依 3% 征收率缴纳增值税的,能否开具增值税专用发票 ? 一般纳税人选择按简易计税方法按 3% 征收率缴纳增值税的,除总局规定不得代开发票规定外,可以开具增值税专用发票 。. 二、融资性售后回租业务中,承租方支付费用取得的增值税专用发票能否抵扣?

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营改增政策解答

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