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【多选题】
关于消费税的说法,正确的有( )。
A.
消费税的纳税人是最终消费者
B.
消费税税收负担具有转嫁性
C.
消费税的税率呈现单一税率形式
D.
消费税税目列举的消费品都属消费税的征税范围
E.
消费品生产企业没有对外销售的应税消费品均不征消费税
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A.
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B.
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C.
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【多选题】Rules of origin follow one of the two following methods:( )
A.
Substantial transformation( 本质变化制度 )
B.
Change in Harmonized System Classification( 编码变化制度 )
C.
The rules of origin can be affected by bilateral or multilateral agreements
D.
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