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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　下列关于起征点与免征额的说法中，不正确的有（）。

　　A.征税对象的数额达到起征点的就全部数额征税

　　B.征税对象的数额未达到起征点的不征税

　　C.当课税对象小于免征额时，不予征税

　　D.当课税对象大于免征额时，仅对免征额部分征税

【我要纠错】责任编辑：肖肖

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