This topic examines the tax collection and management organs of various taxes in China. Customs is responsible for collecting customs duties and tonnage tax. Option A is correct. The consumption tax in the import link is collected by the customs, not collected and managed, and the consumption tax in other links is collected and managed by the tax authorities. Option D is wrong. Other taxes (including stamp duty and urban maintenance and construction tax) are collected by tax authorities, and option BC is wrong. Therefore, this question should choose option a.