批发业增值税税负率是多少-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	批发业增值税税负率是多少
释义	税负率=当期应纳增值税/当期应税销售收入，批发业的企业增值税行业预警税负率为0.90% 法律依据：《中华人民共和国增值税暂行条例》（中华人民共和国国务院令第538号）：第二条　增值税税率：（一）纳税人销售或者进口货物，除本条第（二）项、第（三）项规定外，税率为17%。（二）纳税人销售或者进口下列货物，税率为13%：
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