http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A 2026-04-07T12:08:24Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63288&oldid=prev 2026-04-05T02:29:34Z

<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;">2026年4月5日 (日) 02:29的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎]][[Category:免征增值税‎]][[Category:增值税即征即退‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎]][[Category:免征增值税‎]][[Category:增值税即征即退‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:住宿和餐饮业‎</ins>]]</div></td></tr> </table>

Www http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63162&oldid=prev 2026-04-03T14:46:39Z

<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;">2026年4月3日 (五) 14:46的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎]][[Category:免征增值税‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎]][[Category:免征增值税‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:增值税即征即退‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63160&oldid=prev 2026-04-03T14:43:24Z

<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;">2026年4月3日 (五) 14:43的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]][[Category:增值税起征点‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:免征增值税‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=62865&oldid=prev 2026-03-15T07:49:34Z

<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;">2026年3月15日 (日) 07:49的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]][[Category:金银首饰以旧换新‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:增值税起征点‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=62687&oldid=prev 2026-03-05T14:58:41Z

<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;">2026年3月5日 (四) 14:58的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]][[Category:残疾人‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:金银首饰以旧换新‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=62136&oldid=prev 2026-02-09T07:23:54Z

<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;">2026年2月9日 (一) 07:23的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%扣除率计算增值税进项税额‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:残疾人‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=62050&oldid=prev 2026-02-05T10:18:18Z

<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;">2026年2月5日 (四) 10:18的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l82">第82行：</td> <td colspan="2" class="diff-lineno">第82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;"><div>　　11.台湾航运公司、航空公司从事海峡两岸海上直航、空中直航业务在大陆取得的运输收入。  </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>　　11.台湾航运公司、航空公司从事海峡两岸海上直航、空中直航业务在大陆取得的运输收入。  </div></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" 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><del style="font-weight: bold; text-decoration: none;">　　台湾航运公司，是指取得交通运输部颁发的“台湾海峡两岸间水路运输许可证”且该许可证上注明的公司登记地址在台湾的航运公司。 </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><ins style="font-weight: bold; text-decoration: none;">　　台湾航运公司，是指取得交通运输部颁发的“[[台湾海峡两岸间水路运输许可证]]”且该许可证上注明的公司登记地址在台湾的航运公司。 </ins></div></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>　　台湾航空公司，是指取得中国民用航空局颁发的“经营许可”或者依据《[[海峡两岸空运协议]]》和《[[海峡两岸空运补充协议]]》规定，批准经营两岸旅客、货物和邮件不定期（包机）运输业务，且公司登记地址在台湾的航空公司。  </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>　　台湾航空公司，是指取得中国民用航空局颁发的“经营许可”或者依据《[[海峡两岸空运协议]]》和《[[海峡两岸空运补充协议]]》规定，批准经营两岸旅客、货物和邮件不定期（包机）运输业务，且公司登记地址在台湾的航空公司。  </div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=61943&oldid=prev 2026-02-02T10:08:03Z

<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;">2026年2月2日 (一) 10:08的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%<del style="font-weight: bold; text-decoration: none;">抵扣增值税进项税额‎</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]][[Category:一般计税9%<ins style="font-weight: bold; text-decoration: none;">扣除率计算增值税进项税额‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=61942&oldid=prev 2026-02-02T10:06:07Z

<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;">2026年2月2日 (一) 10:06的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l613">第613行：</td> <td colspan="2" class="diff-lineno">第613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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎]]</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:2026|1]][[Category:财政部]][[Category:增值税]][[Category:简易计税3%缴纳增值税‎]][[Category:简易计税5%缴纳增值税]][[Category:简易计税3%减按2%缴纳增值税]][[Category:简易计税5%减按1.5%缴纳增值税‎]][[Category:简易计税3%减按1%缴纳增值税‎]][[Category:简易计税3%减按1%预缴增值税‎<ins style="font-weight: bold; text-decoration: none;">]][[Category:一般计税9%抵扣增值税进项税额‎</ins>]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E8%B4%A2%E6%94%BF%E9%83%A8_%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E6%B3%95%E6%96%BD%E8%A1%8C%E5%90%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%BC%98%E6%83%A0%E6%94%BF%E7%AD%96%E8%A1%94%E6%8E%A5%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=61928&oldid=prev 2026-02-02T09:52:09Z

<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;">2026年2月2日 (一) 09:52的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l586">第586行：</td> <td colspan="2" class="diff-lineno">第586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;"><div>　　7.《[[财政部 国家税务总局关于工业母机企业增值税加计抵减政策的通知|财政部 税务总局关于工业母机企业增值税加计抵减政策的通知]]》（财税〔2023〕25号）。  </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>　　7.《[[财政部 国家税务总局关于工业母机企业增值税加计抵减政策的通知|财政部 税务总局关于工业母机企业增值税加计抵减政策的通知]]》（财税〔2023〕25号）。  </div></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" 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>　　8.《[[财政部 国家税务总局 退役军人事务部关于进一步扶持自主就业退役士兵创业就业有关税收政策的公告<del style="font-weight: bold; text-decoration: none;">\</del>财政部 税务总局 退役军人事务部关于进一步扶持自主就业退役士兵创业就业有关税收政策的公告]]》（财政部 税务总局 退役军人事务部公告2023年第14号）。  </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>　　8.《[[财政部 国家税务总局 退役军人事务部关于进一步扶持自主就业退役士兵创业就业有关税收政策的公告<ins style="font-weight: bold; text-decoration: none;">|</ins>财政部 税务总局 退役军人事务部关于进一步扶持自主就业退役士兵创业就业有关税收政策的公告]]》（财政部 税务总局 退役军人事务部公告2023年第14号）。  </div></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>　　9.《[[财政部 国家税务总局 人力资源和社会保障部 农业农村部关于进一步支持重点群体创业就业有关税收政策的公告|财政部 税务总局 人力资源社会保障部 农业农村部关于进一步支持重点群体创业就业有关税收政策的公告]]》（财政部 税务总局 人力资源社会保障部 农业农村部公告2023年第15号）。  </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>　　9.《[[财政部 国家税务总局 人力资源和社会保障部 农业农村部关于进一步支持重点群体创业就业有关税收政策的公告|财政部 税务总局 人力资源社会保障部 农业农村部关于进一步支持重点群体创业就业有关税收政策的公告]]》（财政部 税务总局 人力资源社会保障部 农业农村部公告2023年第15号）。  </div></td></tr> </table>

王志伟