http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E7%9A%82%E8%84%9A%E9%80%82%E7%94%A8%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%A8%8E%E7%8E%87%E9%97%AE%E9%A2%98%E7%9A%84%E5%85%AC%E5%91%8A 2026-04-08T16:26:49Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E7%9A%82%E8%84%9A%E9%80%82%E7%94%A8%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%A8%8E%E7%8E%87%E9%97%AE%E9%A2%98%E7%9A%84%E5%85%AC%E5%91%8A&diff=60611&oldid=prev 2025-11-12T08:27:30Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年11月12日 (三) 08:27的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l15">第15行：</td> <td colspan="2" class="diff-lineno">第15行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2011|3]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税税率]][[Category:农、林、牧、渔业</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2011|3]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">一般计税17%缴纳增值税</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E7%9A%82%E8%84%9A%E9%80%82%E7%94%A8%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%A8%8E%E7%8E%87%E9%97%AE%E9%A2%98%E7%9A%84%E5%85%AC%E5%91%8A&diff=59504&oldid=prev 2025-09-08T01:08:21Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年9月8日 (一) 01:08的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l15">第15行：</td> <td colspan="2" class="diff-lineno">第15行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2011|3]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税</del>]][[Category:农、林、牧、渔业]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2011|3]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">增值税税率</ins>]][[Category:农、林、牧、渔业]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E7%9A%82%E8%84%9A%E9%80%82%E7%94%A8%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%A8%8E%E7%8E%87%E9%97%AE%E9%A2%98%E7%9A%84%E5%85%AC%E5%91%8A&diff=31121&oldid=prev 2023-05-01T03:44:06Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2011年3月16日　　国家税务总局关于皂脚适用增值税税率问题的公告　　国家税务总局公告2011年第20号　　2011年3月16日　　施行<br /> <br /> =正文=<br /> 　　关于皂脚适用增值税税率问题，现公告如下：<br /> <br /> 　　皂脚是碱炼动植物油脂时的副产品，不能食用，主要用作化学工业原料。<br /> <br /> 　　因此，皂脚不属于食用植物油，也不属于《[[财政部 国家税务总局关于印发《农业产品征税范围注释》的通知|财政部 国家税务总局关于印发〈农业产品征税范围注释〉的通知]]》（财税字〔1995〕52号）中农业产品的范围，应按照17%的税率征收增值税。<br /> <br /> 　　本公告自公布之日起施行。<br /> <br /> 　　特此公告。<br /> <br /> {{wiki置底}}<br /> [[Category:2011|3]][[Category:国家税务总局]][[Category:增值税]][[Category:农、林、牧、渔业]]</div>

王志伟