下列科目中,属于三级科目的有( )。A.应交税费—应交增值税 B.应交税费 C.应交税费—应交增值税(进项税额) D.应交税费—应交增...

作者: rantiku 人气: - 评论: 0
问题 下列科目中,属于三级科目的有( )。
选项 A.应交税费—应交增值税 B.应交税费 C.应交税费—应交增值税(进项税额) D.应交税费—应交增值税(销项税额)
答案 CD
解析 “应交税费”属于一级科目,“应交税费—应交增值税”属于二级科目,“应交税费—应交增值税(进项税额)”和“应交税费—应交增值税(销项税额)”属于三级科目。

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