[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ftD6IWrhNJdqZomZCLF581Zgw3zde3txdcN0kGvm5cOA":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":24,"type":25},[],"2025-12-18 19:21:09",272313859,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},104,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_167605946","","根据消费税法的规定,在中华人民共和国境内,是指生产、委托加工和进口属于应当缴纳消费税的消费品的起运地或者所在地在境内",[19,26,29,34,39,44,49,59,68,77],{"answer":20,"createTime":5,"id":21,"options":22,"question":23,"source":24,"type":25},[],272313857,[8,9],"消费税的纳税义务人,为在我国境内从事生产、委托加工和进口消费税暂行条例规定的消费品的单位和个人","v1",3,{"answer":27,"createTime":5,"id":6,"options":28,"question":17,"source":24,"type":25},[],[8,9],{"answer":30,"createTime":5,"id":31,"options":32,"question":33,"source":24,"type":25},[],272313861,[8,9],"农用拖拉机、收割机、手扶拖拉机的专用轮胎,属于消费税的征收范围",{"answer":35,"createTime":5,"id":36,"options":37,"question":38,"source":24,"type":25},[],272313863,[8,9],"纳税人自产自用的应税消费品,均应于移送使用时缴纳消费税()",{"answer":40,"createTime":5,"id":41,"options":42,"question":43,"source":24,"type":25},[],272313864,[8,9],"酒厂将自产的5箱普通白酒移送到厂,工会用于奖励先进员工,在移送使用环节不缴纳消费税",{"answer":45,"createTime":5,"id":46,"options":47,"question":48,"source":24,"type":25},[],272313867,[8,9],"烟草(卖方)批发企业将卷烟销售给其他烟草(买方)批发企业的,应缴纳消费税.()",{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":24,"type":58},[],272313869,[53,54,55,56],"A.粮食批发企业","B.家电零售企业","C.卷烟进口企业","D.服装企业","根据消费税法律制度的规定,属于消费税纳税人的是(). C",0,{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":24,"type":58},[],272313871,[63,64,65,66],"A.粮食白酒","B.调味料酒","C.药酒","D.电池","根据消费税法律制度的规定,下列各项中,不属于消费税应税项目的是()",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":24,"type":58},[],272313873,[72,73,74,75],"A.酒厂用于交易会样品的自产白酒","B.石化企业用于连续生产的自产石油","C.日化厂用于职工奖励的自产高档化妆品","D.地板厂用于本厂办公室装修(在建工程)的自产实木地板","根据消费税法律制度的规定,下列各项中,不征收消费税的是()",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":24,"type":58},[],272313875,[81,82,83,84],"A.卷烟的批发环节","B.金银首饰的生产环节","C.高档化妆品的生产和零售环节","D.某商场零售粮食白酒:不征消费费,征增值税","下列环节既征消费税又征增值税的是() A.卷烟的批发环节 B.金银首饰的生产环节 C.高档化妆品的生产和零售环节"]