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纳税人将委托加工收回的应税消费品用于( )应当征收消费税。

多选题
2022-04-02 19:15
A、换取生产资料
B、抵偿债务
C、无偿赠送
D、连续生产应税消费品
查看答案

正确答案
ABC

试题解析

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某企业为增值税一般纳税人,委托其他单位加工应税消费品,该产品收回后继续加工,下列各项中,应计入委托加工物资成本的有(  )。[2012年真题]
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纳税人用委托加工收回的应税消费品连续生产应税消费品,在计算纳税时,其委托加工应税消费品的已纳消费税税款应按下列办法处理()。
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纳税人将委托加工收回的应税消费品用于( )应当征收消费税。
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