According to the notice that the pricing basis for replacing business tax with value-added tax on water conservancy projects is adjusted to (BSZ [2016] No. 132), the price of materials can be adjusted to the price excluding tax by dividing the price including tax by the adjustment coefficient, in which the adjustment coefficient of cement is ()
A.1.02
B.1.03
C.1.04
D.1.17
Answer:D
According to the notice that the pricing basis for replacing business tax with value-added tax on water conservancy projects is adjusted to (BSZ [2016] No. 132), the price of materials can be adjusted to the price excluding tax by dividing the price including tax by the adjustment coefficient, in which the adjustment coefficient of cement is ()
A.1.02 B.1.03 C.1.04 D.1.17