根据消费税法律制度的规定,下列消费品中,实行从价定率和从量定额相结合的复合计征办法征收消费税的有( )。A.白酒B.卷烟C.啤酒D.烟丝

作者: rantiku 人气: - 评论: 0
问题 根据消费税法律制度的规定,下列消费品中,实行从价定率和从量定额相结合的复合计征办法征收消费税的有( )。
选项 A.白酒 B.卷烟 C.啤酒 D.烟丝
答案 AB
解析 现行消费税的征税范围中,只有卷烟、白酒采取从价定率和从量定额的复合计征办法。

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