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【判断题】
由于消费税的纳税行为发生在生产领域而非流通领域或消费环节的终端,因而,关联企业中生产应税消费品的企业,如果以较低价格将应税消费品销售给其独立核算的销售部门,则可以降低销售额,从而减少应纳税销售额。A.
正确
B.
错误
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