A.3% B.4% C.5% D.6%
A.2%~3% B.2%~5% C.3%~5% D.3%~7%
A.應(yīng)納稅額=增值額×適用稅率 B.應(yīng)納稅額=實(shí)際支付的地價(jià)款×適用稅率-扣除項(xiàng)目金額 C.應(yīng)納稅額=增值額×適用稅率-扣除項(xiàng)目金額×速算扣除系數(shù) D.應(yīng)納稅額=實(shí)際支付的低價(jià)款×適用稅率-扣除項(xiàng)目金額×速算扣除系數(shù)