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建筑行業(yè),一般納稅人和小規(guī)模納稅人差額征稅,預(yù)繳增值稅稅率分別是多少?實(shí)際申報(bào)時(shí)增值稅稅率又是多少?
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同學(xué)你好
建筑服務(wù)增值稅預(yù)繳稅率一般納稅人一般計(jì)稅項(xiàng)目2%,簡(jiǎn)易計(jì)稅項(xiàng)目3%;小規(guī)模納稅人3%.
2023 08/01 11:34
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84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 11:57
老師? 請(qǐng)看清問題? ?我問的差額征稅? 預(yù)繳與實(shí)際繳納增值稅稅率
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/01 12:03
差額納稅是百分之五呀
他們不牽扯
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84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 12:10
老師? 你前面回答的是3%和2%啊? ?還有? 小規(guī)模跟一般納稅人差額征稅都是5%的稅率嗎?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/01 12:14
百分之三和百分之二是預(yù)繳的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 12:17
那一般納稅人預(yù)繳增值稅:(收入及收取價(jià)外費(fèi)用-分包款)/5%*3%或2%?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/01 12:23
我看著你問得是預(yù)繳的稅率
所以回答的預(yù)繳稅率
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/01 12:26
我前面是既問預(yù)繳? 又問實(shí)際申報(bào)繳納的增值稅的啊
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/01 12:35
實(shí)繳的這個(gè)就是差額的百分之五
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/01 13:17
那預(yù)繳是按差額/5%*3%或2%來計(jì)算增值稅嗎?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/01 13:22
對(duì)的
預(yù)繳也是按差額來預(yù)繳的
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