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> 以下按照“其他酒”10%的适用税率征收消费税的有（）。 A 以蒸馏酒为酒基，具有国家相关部门批准的国食健字文号，且酒精度低于38度的配制酒 B 以食用酒精为酒基，具有国家相关部门批准的卫食健字文号，且酒精度低于38度的配制酒 C 以发酵酒为酒基，酒精度低于20度（含）的配制酒 D 调味料酒 E 果啤

问题：

发布时间：2024-09-12

以下按照“其他酒”10%的适用税率征收消费税的有（）。

A

以蒸馏酒为酒基，具有国家相关部门批准的国食健字文号，且酒精度低于38度的配制酒

B

以食用酒精为酒基，具有国家相关部门批准的卫食健字文号，且酒精度低于38度的配制酒

C

以发酵酒为酒基，酒精度低于20度（含）的配制酒

D

调味料酒

E

果啤

参考答案：

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