下列应税消费品中,适用定额税率征收消费税的是()。A.高档化妆品B.金银首饰C.卷烟D.成品油

作者: rantiku 人气: - 评论: 0
问题 下列应税消费品中,适用定额税率征收消费税的是()。
选项 A.高档化妆品 B.金银首饰 C.卷烟 D.成品油
答案 D
解析 【解析】啤酒、黄酒、成品油的消费税实行从量定额征收,适用定额税率。

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