试题与答案

进口一台需缴纳消费税的设备，该设备的增值税应按（）计算。 A.关税完税价×增值税税率

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题型：单项选择题

题目：

进口一台需缴纳消费税的设备，该设备的增值税应按（）计算。

A.关税完税价×增值税税率

B.（关税完税价+消费税）×增值税税率

C.（关税完税价+进口关税）×增值税税率

D.（关税完税价+进口关税+消费税）×增值税税率

答案：

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