纳税人采用以旧换新方式销售金银首饰,其消费税的计税依据为( )。
A.
旧首饰的折价
B.
新首饰的对外不含增值税售价
C.
实际收取的不含增值税的全部价款
D.
实际收取的全部价款加上旧首饰的折价
正确答案是C
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