單項選擇題2019年8月甲酒廠將自產(chǎn)薯類白酒1噸饋贈老客戶,該批白酒生產(chǎn)成本42500元,無同類白酒銷售價格。已知消費稅比例稅率為20%,定額稅率為0.5元/500克,成本利潤率為5%,1噸=1000千克。計算甲酒廠當月該筆業(yè)務應繳納消費稅稅額的下列算式中,正確的是()。

A.42500x (1+5%)/(1-20%)x20%=11156.25(元)
B.[42500x (1+5%)+1x1000x2x0.5]/(1-20%)x20%+1x1000x2x0.5=12406.25(元)
C.42500x (1+5%)x20%+1x1000x2x0.5=9925(元)
D.[42500x(1+5%)+1x1000x2x0.5]/(1-20%)x20%=11406.25(元)


延伸閱讀