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1、會(huì)計(jì)從業(yè)資格考試《財(cái)經(jīng)法規(guī)》——主要稅種七
（三）消費(fèi)稅稅目與稅率
1.消費(fèi)稅稅目（14個(gè)）
煙、酒及酒精、化妝品、貴重首飾及珠寶玉石、鞭炮和焰火、成品油、汽車輪胎、小汽車、摩托車、高爾夫球及球具、高檔手表、游艇、木制一次性筷子、實(shí)木地板。
2.消費(fèi)稅稅率
稅率形式：比例稅率和定額稅率
①比例稅率
②定額稅率：黃酒、啤酒、成品油
特殊：卷煙、白酒（復(fù)合計(jì)征）
【例題多選題】根據(jù)消費(fèi)稅法律制度的規(guī)定，下列應(yīng)稅消費(fèi)品中，實(shí)行從價(jià)定率與從量定額相結(jié)合的復(fù)合計(jì)稅方法的有（ ）。
A.煙絲
B.卷煙
C.白酒
D.藥酒
【正確答案】BC
【答案解析】現(xiàn)行消費(fèi)稅的征稅范圍中，
2、只有卷煙、白酒采用復(fù)合計(jì)征方法。
【例題多選題】目前，下列不應(yīng)當(dāng)征收消費(fèi)稅的有（ ）。
A.酒精
B.復(fù)合地板
C.木質(zhì)筷子
D.音像制品
【正確答案】BCD
【答案解析】消費(fèi)稅稅目包括：煙、酒及酒精、化妝品、貴重首飾及珠寶玉石、鞭炮和焰火、成品油、汽車輪胎、小汽車、摩托車、高爾夫球及球具、高檔手表、游艇、木制一次性筷子、實(shí)木地板。
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會(huì)計(jì)從業(yè)資格考試《財(cái)經(jīng)法規(guī)》——主要稅種七
