首页/ 题库 / [单选题]27纳税人用于换取生产资料和消费资料,以的答案

27纳税人用于换取生产资料和消费资料,以及投资入股和抵偿债务等方面的应税消费品,销售额应按同类应税消费品的()确定。

单选题
2021-09-08 14:06
A、最低销售价格
B、最高销售价格
C、加权平均价格
D、组成计税价格
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正确答案
B

试题解析

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27[单选题,1.7分] 除法律、行政法规另有规定外,纳税人的账簿、会计凭证以及其他纳税资料应当保存()年。
纳税人用于换取生产资料和消费资料,以及投资入股和抵偿债务等方面的应税消费品,销售额应按同类应税消费品的(  )确定。
27纳税人用于换取生产资料和消费资料,以及投资入股和抵偿债务等方面的应税消费品,销售额应按同类应税消费品的()确定。
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纳税人将自产应税消费品用于换取生产资料,应当按照纳税人()作为消费税计税依据。
纳税人自产的应税消费品用于换取生产资料的,计算征收消费税的计税依据为( )。
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