下列关于缴纳消费税适用计税依据的表述中，正确的有（）。 -题库考试答案搜索网

下列关于缴纳消费税适用计税依据的表述中，正确的有（）。

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2021-07-17 21:02

A、换取生产资料的自产应税消费品应以纳税人同类消费品平均价格作为计税依据
B、作为福利发放的自产应税消费品应以纳税人同类消费品最高价格作为计税依据
C、委托加工应税消费品应当首先以受托人同类消费品销售价格作为计税依据
D、投资入股的自产应税消费品应以纳税人同类应税消费品最高售价作为计税依据

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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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