按现行消费税规定，下列关于消费税计税数量的说法中正确的是（）。 -题库考试答案搜索网

按现行消费税规定，下列关于消费税计税数量的说法中正确的是（）。

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2022-04-02 19:13

A、销售应税消费品的，为应税消费品的销售数量
B、自产自用应税消费品的，为应税消费品的移送使用数量
C、自产自用应税消费品的，不征税，不必核定计税数量
D、委托加工应税消费品，为纳税人收回的应税消费品数量

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正确答案

ABD

试题解析

标签：桂林理工大学工商企业管理高起专财政与税收桂林理工大学成人高等教育【财政与税收】考试试卷•A卷

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