超额累进税率适用于( )A.工资薪金所得 B.偶然所得 C.稿酬所得 D.个体工商户

作者: rantiku 人气: - 评论: 0
问题 超额累进税率适用于( )
选项 A.工资薪金所得 B.偶然所得 C.稿酬所得 D.个体工商户
答案 AD
解析 工资、薪金所得适用3%-45%的超额累进税率。个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得,适用5%-35%的超额累进税率。

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