一、单项选择题1.下列各项中,属于增值税即征即返政策范围的是()。A.新型墙体材料产品B.利用煤矸石生产的电力C.校办企业生产的用于本校教学的产品D.在原料中掺有不少于30%的煤矸石生产的水泥2.下列各项中,符合消费税法有关应按当期生产领用数量计算准予扣除外购的应税消费品已 First, the individual multiple-choice questions 1. The following, belong to the value-added tax that is returned to policy range (). A. New wall material products B. Electricity produced by using coal gangue C. Products produced by school-run enterprises for teaching in our school D. Cement not less than 30% gangue produced from raw materials 2. The following Item, in line with the consumption tax law should be based on the current number of production and use allowable deduction of purchased taxable consumer goods have been