零售环节征收消费税的是-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	零售环节征收消费税的是
释义	法律主观：消费税的纳税环节包括： 1、纳税人销售的应税消费品，以及自产自用的应税消费品； 2、申报纳税，且消费税的纳税期限分别为1日、3日、5日、10日、15日、1个月或者1个季度； 3、缴纳税款。
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