试题与答案

下列各项中,符合消费税有关征收规定的有( )。 A.以外购的不同品种白酒勾兑的白酒

题型:多项选择题

题目:

下列各项中,符合消费税有关征收规定的有( )。

A.以外购的不同品种白酒勾兑的白酒,一律按照粮食白酒的税率征税

B.对用薯类和粮食以外的其他原料混合生产的白酒,一律按照薯类白酒的税率征税

C.对用粮食和薯类、糠麸等多种原料混合生产的白酒,一律按照薯类白酒的税率征税

D.外购酒精生产的白酒,凡酒精所用原料无法确定的,一律按照粮食白酒的税率征税

答案:

参考答案:A,B,D

解析: 能确定酒的原料为薯类或粮食的,分别按照薯类或粮食白酒的税率征收;如果由两种原料混合在一起,按照粮食白酒的税率征收;对用薯类和粮食以外的其他原料混合生产的白酒,一律按照薯类白酒的税率征税。凡酒精所用原料无法确定的,一律按照粮食白酒的税率征税。

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