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Tue Jun 12 15:58:48 CST 2018

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　　判断题

　　纳税人销售应税消费品采取预收货款结算方式的，其消费税纳税义务发生时间为收到预收款的当天。（  ）

　　　　

【我要纠错】 责任编辑：肖肖
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　　判断题

　　纳税人销售应税消费品采取预收货款结算方式的，其消费税纳税义务发生时间为收到预收款的当天。（  ）

　　　　

【我要纠错】 责任编辑：肖肖
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