根据消费税法律制度的规定，下列关于消费税税目的政策，表述正确的有（）。|广开题库

[多选题]根据消费税法律制度的规定，下列关于消费税税目的政策，表述正确的有（）。

广开题库

2023-11-01 14:52:23

[多选题]根据消费税法律制度的规定，下列关于消费税税目的政策，表述正确的有（）。

A.对饮食业、商业、娱乐业举办的啤酒屋（啤酒坊）利用啤酒生产设备生产的啤酒，应当征收消费税
B.沙滩车不属于消费税征收范围
C.未经打磨、倒角的木制一次性筷子属于木制一次性筷子税目征税范围
D.舞台、戏剧、影视演员化妆用的上妆油、卸妆油、油彩，不属于高档化妆品税目的征收范围

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