会计从业资格考试《财经法规》——主要税种六.doc

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1、会计从业资格考试财经法规主要税种六二、消费税（一）消费税的概念与计税方法1.消费税的概念消费税是指对特定的消费品和特定的消费行为在特定的征收环节征收的一种流转税（属于特别消费税）。我国现行消费税是对我国境内从事生产、委托加工和进口应税消费品的单位和个人，就其应税消费品的销售额或销售数量或二者结合征收的一种流转税。2.消费税的计税方法消费税计税方法主要有：从价定率、从量定额和复合计征三种方式。（二）消费税纳税人消费税的纳税人，是指在中国境内生产、委托加工和进口应税消费品的单位和个人。【注意】出口不交，受托加工不交。委托加工的应税消费品，除受托方为个人外，由受托方在向委托方交货时代收代缴消费税。【

2、例题单选题】下列表述内容中，不属于消费税纳税人的有（ ）。A.生产应税消费品的单位和个人B.进口应税消费品的单位和个人C.委托加工应税消费品的单位和个人D.加工应税消费品的单位和个人【正确答案】D待添加的隐藏文字内容3【答案解析】加工应税消费品的单位和个人属于受托方，不属于消费税纳税人。【例题多选题】甲委托乙加工化妆品，则下列说法正确的是（ ）。A.甲是增值税的纳税义务人B.甲是消费税的纳税义务人C.乙是增值税的纳税义务人D.乙是消费税的纳税义务人【正确答案】BC【答案解析】乙提供的是加工修理修配劳务，是增值税的纳税人。甲委托加工应税消费品，属于消费税纳税义务人。29C91AFE4CED1B6

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