试题与答案

个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用（）的超额累进

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题型：单项选择题

题目：

个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用（）的超额累进税率。

A．3%～15%

B．5%～35%

C．5%～45%

D．10%～45%

答案：

参考答案：B

解析：

个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用5%～35%的超额累进税率。

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