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下列情况属于委托加工应税消费品的是 ( ) 。

单选题
2022-04-02 19:14
A、由受托方提供原材料生产的应税消费品
B、受托方先将原材料卖给委托方再接受加工应税消费品
C、由委托方提供原料及主要材料,受托方只收取加工费和代垫部分辅助材料加工的应税消费品
D、由受托方以委托方名义购进原材料生产的应税消费品
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正确答案
C

试题解析

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下列情况属于委托加工应税消费品的是()。
下列情况属于委托加工应税消费品的是( )。
纳税人用委托加工收回的应税消费品连续生产应税消费品在计算纳税时,其委托加工应税消费品的已纳消费税税款应按下列办法处理()
纳税人用委托加工收回的应税消费品连续生产应税消费品,在计算纳税时,其委托加工应税消费品的已纳消费税税款应按下列办法处理()。
某企业委托外单位加工一批属于应税消费品物资,已加工完成,收回后用于继续生产应税消费品。该企业对于加工单位代收代缴的消费税,应借记( )科目。
某企业为小规模纳税人,委托其他单位加工应税消费品,该消费品收回后进一步加工为应税消费品成品再出售。下列选项中,构成委托加工物资成本的有()。
纳税人委托个体工商户加工的应税消费品,应于委托方收回应税消费品后在()申报纳税。
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下列情况属于委托加工应税消费品的是 ( ) 。
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用委托加工收回的应税消费品连续生产应税消费品,允许扣除委托加工收回应税消费品已纳消费税税款的有()。
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