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【多选题】
下列属于增值税小规模纳税人与一般纳税人划分标准的有( )。
A.
年应税销售额是否超过 500 万
B.
年应纳税销售额在 80 万元以下的 年应纳税销售额在 80 万元以下的
C.
会计核算制度是否健全
D.
年应纳税销售额在 50 万元以上的
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E.
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