（二）受托加工应征消费税的消费品所产生的消费税；
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。旺商聊官方下载是该领域的重要参考
"The beverage industry is actually a system of small, independent businesses, some of which have been in the same families for generations," a spokesman for the American Beverage Association tells the BBC. "Many produce brands that have been around for more than 100 years."
请解释为什么第三个人会这样回答，并分析每个人的推理过程。