题目内容

纳税人出租不动产适用简易计税方法计税的,除个人出租住房外,按照以下公式计算应预缴税款:()。

A. 应预缴税款=含税销售额÷(1+5%)×3%
B. 应预缴税款=含税销售额×5%
C. 应预缴税款=含税销售额÷(1+5%)×5%
D. 应预缴税款=含税销售额÷(1+11%)×5%

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