题目内容

下列各项中,应计入城市维护建设税计税依据的有( )。

A. 偷逃增值税而被查补的税款
B. 偷逃消费税而被加收的滞纳金
C. 因增值税违规被处以的罚款
D. 出口产品征收的消费税税额

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2019年7月,甲市某烟草公司向乙县某烟叶种植户收购了一批烟叶,收购价款100万元、价外补贴10万元。下列关于该笔烟叶交易涉及烟叶税征收管理的表述中,符合税法规定的有( )。

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