[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fbN9V82oojFgb9HecWhII4ay5IwLGXDY1ptqewCvliNo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":23,"type":24},[],"2026-05-30 22:50:18",393619608,[8,9,10,11],"高档化妆品","白酒","啤酒","实木地板",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","下列应税消费品中,采用从价定率和从量定额复合计税方法征收消费税的是( )",[18,25,32,41,44,50,59,68,77,86],{"answer":19,"createTime":5,"id":20,"options":21,"question":22,"source":23,"type":24},[],393619605,[8,9,10,11],"下列应税消费品中,采用复合计税方法征收消费税的是( )","v1",0,{"answer":26,"createTime":5,"id":27,"options":28,"question":31,"source":23,"type":24},[],393619606,[29,9,30,11],"卷烟","铂金首饰","下列应税消费品中,在零售环节征收消费税的是( )",{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":23,"type":24},[],393619607,[36,37,38,39],"收取时不征税,逾期时征税","收取时即并入销售额征税","无论是否逾期,均不征税","逾期超过 1 年时征税","下列关于白酒包装物押金消费税处理的说法,正确的是( )",{"answer":42,"createTime":5,"id":6,"options":43,"question":16,"source":23,"type":24},[],[8,9,10,11],{"answer":45,"createTime":5,"id":46,"options":47,"question":49,"source":23,"type":24},[],393619609,[29,9,30,48],"鞭炮焰火","下列应税消费品中,仅在零售环节征收消费税的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":23,"type":24},[],393619610,[54,55,56,57],"电池","涂料","高尔夫球具","电动汽车","下列各项中,不属于消费税征税范围的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":23,"type":24},[],393619611,[63,64,65,66],"白酒包装物押金收取时即并入销售额征收消费税","啤酒包装物押金收取时即并入销售额征收消费税","黄酒包装物押金逾期时并入销售额征收消费税","葡萄酒包装物押金逾期时不征收消费税","下列关于酒类产品包装物押金消费税处理的表述中,正确的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":23,"type":24},[],393619612,[72,73,74,75],"同类应税消费品的平均销售价格","同类应税消费品的最低销售价格","组成计税价格","同类应税消费品的最高销售价格","纳税人将自产应税消费品用于换取生产资料、投资入股和抵偿债务的,其消费税计税依据为( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":23,"type":24},[],393619613,[81,82,83,84],"卷烟仅在生产销售环节征收消费税","卷烟在生产销售和批发环节均征收消费税","批发企业之间销售卷烟应征收批发环节消费税","卷烟批发环节仅采用从价定率计税方法","下列关于卷烟消费税征收管理的表述中,正确的是( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":23,"type":24},[],393619614,[90,91,92,93],"汽车厂将自产的小汽车用于连续生产小汽车","卷烟厂将自产的烟丝用于连续生产卷烟","化妆品厂将自产的高档化妆品用于职工福利","地板厂将自产的实木地板用于连续生产实木地板","下列行为中,应缴纳消费税的是( )"]