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当前学科:会计继续教育
题目:
多选题
销售自己使用过的、已经抵扣进项税额的固定资产,说法正确的有()。
A
按适用税率征收增值税
B
可以开具增值税专用发票
C
通过“应交税费——应交增值税(销项税额)”核算
D
通过“应付职工薪酬”科目核算
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