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Tue Jun 12 15:58:48 CST 2018

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　　單項(xiàng)選擇題

　　下列各項(xiàng)中，不屬于消費(fèi)稅納稅人的是（）。

　　A.生產(chǎn)應(yīng)稅消費(fèi)品的單位

　　B.進(jìn)口應(yīng)稅消費(fèi)品的單位

　　C.委托加工應(yīng)稅消費(fèi)品的個(gè)人

　　D.受托加工應(yīng)稅消費(fèi)品的單位

【我要糾錯(cuò)】責(zé)任編輯：肖肖

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