不定项选择
A.A级残次品卷烟的计税率按次品从低36% B.销售卷烟给商场的折扣属于现金折扣,不得冲减计税销售额 C.没收逾期未收回的A级卷烟包装物押金计算消费税,不计算增值税 D.进口卷烟的消费税税率一律从高适用税率 E.进口卷烟组成计税价格中要计入定额消费税
A.13623.19 B.14706.35 C.13706.35 D.12706.35
A.368.72 B.233.86 C.231.80 D.334.25