下列纳税人自产自用应税消费品,不需缴纳消费税的有 【 】
A.汽车制造厂自产汽车 赞助汽车拉力赛
B.原油加工厂自产应税汽油调和溶剂汽油
C.酿造厂自产酒精勾兑白酒
D.日化厂自产化妆品用于广告样品
正确答案是C
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