企业将包装物作为资产单独出租收取租金，记入“其他业务收入”科目，应按（）征收增值税。A.9% B.13% C.6% D.16%

作者: tihaiku 人气: - 评论: 0

问题企业将包装物作为资产单独出租收取租金，记入“其他业务收入”科目，应按（）征收增值税。

选项 A.9% B.13% C.6% D.16%

答案 B

解析将包装物作为资产单独出租收取租金，属于提供有形动产租赁服务，增值税税率为13%。

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