下列不属于消费税纳税人的是（）。 A．生产销售卷烟的烟厂 B．进口化妆

Freeti2019-12-17 72

问题 </p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;">下列不属于消费税纳税人的是（）。<span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"> </p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"></p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"></p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"></p><p></p> <p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;">A．生产销售卷烟的烟厂<span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"> </p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;">B．进口化妆品的企业<span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"> </p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;">C．委托加工木质一次性筷子的个体工商户<span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;"> </p><p class="MsoList" style="margin-left:0pt;text-indent:0pt;"><span style="font-size:14pt;font-family:华文仿宋;background:#ffffff;">D．生产销售电视机的单位 </p>

选项

答案D

解析<p class="MsoList" ><span >电视机不属于应税消费品，所以选项D不属于消费税的纳税人。</span><span ></span> </p>

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