下列各项中，符合消费税纳税义务发生时间规定的有（）。 -题库考试答案搜索网

下列各项中，符合消费税纳税义务发生时间规定的有（）。

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2021-07-17 21:02

A、采取赊销和分期收款方式销售的应税消费品，为发出应税消费品的当天
B、采取预收货款结算方式的，为收到预收款的当天
C、纳税人采取托收承付和委托银行收款方式销售的应税消费品，为发出应税消费品并办妥托收手续的当天
D、自产自用的应税消费品，为移送使用的当天

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正确答案

CD

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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