2019年8月甲酒厂将自产薯类白酒1吨馈赠老客户,该批白酒生产成本42500元,无同类白酒销售价格。已知消费税比例税率为20%,定额税率为0.5元/500克,成
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)