下列关于消费税计税依据的说法，正确的有（）。 -题库考试答案搜索网

下列关于消费税计税依据的说法，正确的有（）。

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2021-07-17 21:02

A、啤酒生产企业生产销售啤酒时收取的包装物押金应并入销售额计税
B、白酒生产企业向商业销售单位收取的“品牌使用费”应并入白酒销售额计税
C、纳税人自产应税消费品用于换取生产资料和消费资料、投资入股和抵偿债务等方面，应以纳税人同类应税消费品的最高销售价格计税
D、卷烟生产企业实际销售价格低于核定计税价格，按实际销售价格计税

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正确答案

BC

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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