A.定額與發(fā)票開(kāi)具金額或稅控收款機(jī)記錄數(shù)據(jù)比對(duì)后,超過(guò)定額的銷(xiāo)售額所應(yīng)繳納的稅款;
B.在主管?chē)?guó)稅機(jī)關(guān)核定定額的經(jīng)營(yíng)地點(diǎn)、經(jīng)營(yíng)范圍以外從事經(jīng)營(yíng)活動(dòng)所應(yīng)繳納的稅款;
C.達(dá)到起征點(diǎn)定期定額戶(hù)當(dāng)期銷(xiāo)售額超過(guò)定額30%所應(yīng)繳納的稅款;
D.未達(dá)到起征點(diǎn)定期定額戶(hù)當(dāng)期銷(xiāo)售額達(dá)到起征點(diǎn)所應(yīng)繳納的稅款。