下列关于卷烟消费税的税务处理，说法正确的有（）。 -题库考试答案搜索网

下列关于卷烟消费税的税务处理，说法正确的有（）。

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2021-07-17 21:02

A、在卷烟批发环节，纳税人应将卷烟销售额与其他商品销售额分开核算，未分开核算的，一并征收消费税
B、卷烟批发企业销售卷烟给卷烟批发企业以外的单位和个人于销售时纳税，卷烟批发企业之间销售的卷烟不缴纳消费税
C、卷烟批发企业的机构所在地，总机构与分支机构不在同一地区的，由总机构申报纳税
D、卷烟消费税在生产和批发两个环节征收后，卷烟批发企业在计算纳税时不得扣除已含的生产环节的消费税税款

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ABCD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第三章消费税法

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