{"s":true,"m":"没有数据!","d":{"id":5994,"keyword":"小规模纳税人","classfyName":"金融财税","status":1,"articleNum":23,"askNum":32,"contractNum":83,"classfyId":44,"deleted":false,"createTime":1577341357000,"pictureUrl":"/_/boss/3/onestopservice//20201/12/1581491808553/dff0502f256342939f2c9f13712cee49.png","url":"https://www.haolvshi.com.cn/flzs/5994.html","mUrl":"https://m.haolvshi.com.cn/flzs/5994.html","title":"小规模纳税人_小规模纳税人增值税税率-法律知识-好律师网","keywords":"小规模纳税人,小规模纳税人增值税税率,法律知识,好律师网","description":"小规模纳税人是指年销售额在规定标准以下,并且会计核算不健全,不能按规定报送有关税务资料的增值税纳税人。所称会计核算不健全是指不能正确核算增值税的销项税额、进项税额和应纳税额。小规模纳税人的征收率为3%和5%(原建筑业、文化体育业营业税税率为3%,金融业、销售不动产、转让无形资产营业税税率为5%,娱乐业营业税税率为5%~20%)。","updateTime":1581491811000}}