市区某纳税人当月应纳增值税3万元,减免1万元,补缴上月漏交的增值税0.5万元。本月应缴城建税（）万元。A.0.175 B.0.21 C.0.1...

作者: tihaiku 人气: - 评论: 0

问题市区某纳税人当月应纳增值税3万元,减免1万元,补缴上月漏交的增值税0.5万元。本月应缴城建税（）万元。

选项 A.0.175 B.0.21 C.0.14 D.0.245

答案 A

解析本月应缴城建税=（3-1+0.5）×7%=0.175（万元）。

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