关于城建税的规定，下列表述正确的是 -题库考试答案搜索网

关于城建税的规定，下列表述正确的是

单选题

2021-07-17 21:02

A、对海关进口的产品征收的增值税、消费税，征收城建税
B、对国家重大水利工程建设基金应征城建税
C、对出口产品退还增值税、消费税的，可以同时退还已征的城建税
D、对“两税”实行先征后返、先征后退、即征即退办法的，除另有规定外，对随同“两税”附征的城建税，一律不予退（返）还。

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正确答案

D

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六章城市维护建设税法和烟叶税法

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