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应税消费品中实行从量定额和从价定率相结合计算应纳消费税的有 。a啤
释义
法律客观:
《消费税暂行条例》第五条
消费税实行从价定率、从量定额,或者从价定率和从量定额复合计税(以下简称复合计税)的办法计算应纳税额。应纳税额计算公式:
实行从价定率办法计算的应纳税额=销售额×比例税率
实行从量定额办法计算的应纳税额=销售数量×定额税率
实行复合计税办法计算的应纳税额=销售额×比例税率+销售数量×定额税率纳税人销售的应税消费品,以人民币计算销售额。
纳税人以人民币以外的货币结算销售额的,应当折合成人民币计算。
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更新时间:2026/3/28 2:08:22