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		<title>收款预缴增值税时要扣除土地价款吗？[会计实务]</title>
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		<description><![CDATA[收款预缴增值税时要扣除土地价款吗？ 国家税务总局公告2016年第18号：第十一条] 应预缴税款按照以下公式计算：应预缴税款=预收款&#247;(1+适用税率或征收率)&#215;3%适用一般计税方法计税的，按照11%的适用税率计算;适用简易计税方法计税的，按照5%的征收率计 [&#8230;]]]></description>
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