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单选题

“营改增”物流企业K公司为一般纳税人,2016年7月开展货运、理货和配货服务以及代理业务,取得20万元收入,没有分别核算。请问下列说法正确的是()。

发布日期:2022-06-05

“营改增”物流企业K公司为一般纳税人,2016年7月开展货运、理货和配货服务以及代理业务,取得20万...
A

20万元全额计算营业税

B

20万元按照11%的税率全额计算增值税

C

主管国地税机关分别核定增值税销售额和营业税销售额

D

K公司的增值税税率为6%

试题解析

万元

万元 1950年2月生,山西大同人,中共党员,大专文化,集宁市手工业联社党委书记兼集宁市二轻工业系统工会主席。

中文名
万元
民族
汉族
出生日期
1950年2月
国籍
中国
出生地
山西大同
信仰
中共党员

税率

税率是指纳税人的应纳税额与征税对象数额之间的比例,是法定的计算应纳税额的尺度。税率的高低直接关系到国家财政收入的多少和纳税人负担的轻重,体现了国家对纳税人征税的深度,是税收制度的核心要素。

中文名
税率

全额

全额,读音为quán é,汉语词语,意思为全部规定的数目。

中文名
全额
释义
全部规定的数目
读音
quán é
注音
ㄑㄨㄢˊ ㄜˊ

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