下列各项中关于从量计征消费税计税依据确定方法的表述中，正确的有（）。 -题库考试答案搜索网

下列各项中关于从量计征消费税计税依据确定方法的表述中，正确的有（）。

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2021-07-17 21:02

A、销售应税消费品的，为应税消费品的销售数量
B、进口的应税消费品，为海关核定的应税消费品进口征税数量
C、自产自用应税消费品的，为应税消费品的移送使用数量
D、委托加工应税消费品，为加工完成的应税消费品数量

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正确答案

ABC

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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