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下列各项中既征收消费税又征收增值税的有
释义
法律主观:
不征收消费税的是除鞭炮、焰火、烟、酒、化妆品、成品油、贵重首饰及珠宝玉石、高尔夫球及球具、高档手表、游艇、木制一次性筷子、实木地板、摩托车、小汽车、电池、涂料等以外的产品。根据法律规定,消费税是以消费品的流转额作为征税对象的各种税收的统称,是政府向消费品征收的税项。
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更新时间:2026/2/22 1:28:49