企业出口的下列应税消费品中，属于消费税出口免税并退税范围的有（）。（2013年） -题库考试答案搜索网

企业出口的下列应税消费品中，属于消费税出口免税并退税范围的有（）。（2013年）

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2021-07-17 21:02

A、生产企业委托外贸企业代理出口自产的应税消费品
B、有出口经营权的生产企业自营出口的应税消费品
C、有出口经营权的外贸企业购进应税消费品直接出口
D、有出口经营权的外贸企业受其他外贸企业委托代理出口的应税消费品

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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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