A.定額與發(fā)票開具金額或稅控收款機(jī)記錄數(shù)據(jù)比對后,超過定額的銷售額所應(yīng)繳納的稅款;
B.在主管國稅機(jī)關(guān)核定定額的經(jīng)營地點(diǎn)、經(jīng)營范圍以外從事經(jīng)營活動所應(yīng)繳納的稅款;
C.達(dá)到起征點(diǎn)定期定額戶當(dāng)期銷售額超過定額30%所應(yīng)繳納的稅款;
D.未達(dá)到起征點(diǎn)定期定額戶當(dāng)期銷售額達(dá)到起征點(diǎn)所應(yīng)繳納的稅款。