关于消费税纳税地点的说法，符合现行政策规定的是（）。 -题库考试答案搜索网

关于消费税纳税地点的说法，符合现行政策规定的是（）。

单选题

2021-12-29 05:48

A、纳税人销售应税消费品向机构所在地或居住地的主管税务机关纳税
B、纳税人销售应税消费品向核算地的主管税务机关纳税
C、纳税人销售应税消费品向销售地的主管税务机关纳税
D、纳税人销售应税消费品向生产地的主管税务机关纳税

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正确答案

A

试题解析

纳税人销售的应税消费品及自产自用的应税消费品，除国家另有规定外，应当向纳税人机构所在地或者居住地的主管税务机关申报纳税。

标签：第四章消费税税法一注册税务师 CMS专题

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