老师，请问一下，消费税的细目里面，除了卷烟和超豪华小汽车是在生产商给批发商环节和零售商到消费者环节交税之外，其他的都是在哪个环节征消费税？我只会我说的两个，拜托了

你好，                                                                                                                                                                                              
 卷烟：生产销售、委托加工或进口环节+批发环节                                                                                                                                  超豪华小汽车：生产销售、委托加工或进口环节+零售环节                                                                                                                金银铂钻：零售环节                                                                                                                                                                              其他应税消费品：生产销售、委托加工或进口环节