根据消费税暂行条例的规定，下列关于消费税纳税义务发生时间的表述中，正确的是（）。 -题库考试答案搜索网

根据消费税暂行条例的规定，下列关于消费税纳税义务发生时间的表述中，正确的是（）。

单选题

2021-07-17 21:02

A、分期收款结算方式下，消费税纳税义务发生时间为收到货款实际收款日期
B、赊销结算方式下，消费税纳税义务发生时间为收到货款当天
C、预收货款结算方式下，消费税纳税义务发生时间为收到货款当天
D、预收货款结算方式下，消费税纳税义务发生时间为发出应税消费品当天

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正确答案

D

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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