( )下列消费品的生产经营环节中,既征收增值税又征收消费税的有( )A.卷烟的零售环节B.鞭炮焰火的批发环节C.珍珠饰品的零售环节D.超豪华小...

作者: rantiku 人气: - 评论: 0
问题 ( )下列消费品的生产经营环节中,既征收增值税又征收消费税的有( )
选项 A.卷烟的零售环节 B.鞭炮焰火的批发环节 C.珍珠饰品的零售环节 D.超豪华小汽车的零售环节 E.高档手表的生产销售环节
答案 DE
解析 选项A、C卷烟和珍珠饰品在零售环节豆不缴纳消费税;选项B,鞭炮焰火在批发环节不缴纳消费税。

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